The exemption scope of value-added tax surcharge will be expanded from education surcharge, local education surcharge and water conservancy construction fund to monthly sales or turnover not exceeding 30 thousand yuan, and monthly sales or turnover not exceeding 65438+ 10 thousand yuan. For small-scale VAT taxpayers, local taxes such as resource tax, urban maintenance and construction tax, stamp duty, urban land use tax, cultivated land occupation tax, education surcharge and local education surcharge are reduced or exempted within 50%.