According to Article 3 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishui [20 19] 13), the people's governments of provinces, autonomous regions and municipalities directly under the Central Government have determined that small-scale taxpayers of value-added tax can reduce the resource tax, urban maintenance and construction tax, real estate tax and urban construction tax within 50%. If the quarterly invoice amount is less than 300,000 yuan, no matter whether a special invoice or an ordinary invoice is issued, you can enjoy the relevant provisions of the document (Caishui [2065 438+06] 12), and you are exempt from additional education fees and local education fees.

However, if the quarterly invoice amount is more than 300,000 yuan but less than 450,000 yuan, the education surcharge and local education surcharge will be exempted if ordinary invoices are issued; Those who issue special invoices can enjoy the relevant provisions of Caishui [2065 438+09] 13, and the surcharge for education and local education will be levied by half.

In the third case, if your quarterly invoice amount exceeds 450,000 yuan, whether you issue a special invoice or an ordinary invoice, you should enjoy the relevant provisions of Caishui [2065 438+09] 13, that is, the surcharge for education and the surcharge for local education will be levied by half.

1 education surcharge is the funds allocated by the government to support the development of education.

In order to develop local education, some local governments have also levied "local education surcharge" according to the provisions of the education law.

What they have in common is that they are all government funds, which are collected together with taxes for education.

The difference is that the education surcharge policy is formulated by the central government and has a large scale.

The local education surcharge shall be formulated by the local government itself, and the time to enjoy the preferential treatment shall be based on the time when the tax obligation occurs. The occurrence time of tax obligation of urban maintenance and construction tax, education surcharge and local education surcharge is consistent with the relevant provisions of value-added tax.

Legal basis:

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

Article 6 stipulates that the implementation period of this notice is 20 19 1 10 month10 October 20021February 3 1.