Generally, small-scale taxpayers are relatively simple in paying taxes, and they start to declare and pay taxes from the month after the company was established and obtained the tax registration certificate. The common taxes involved are urban construction tax and education surcharge. So can small-scale taxpayers enjoy the preferential treatment of urban construction tax and education fee plus half?

Additional reduction and exemption policies for urban construction tax and education fees of small-scale taxpayers

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Expanding the Exemption Scope of Government Funds (Caishui [20 16] 12) issued by the Ministry of Finance, the scope of exempting education surcharge, local education surcharge and water conservancy construction funds will be expanded from the current monthly sales or turnover of no more than 30,000 yuan (quarterly sales or turnover of no more than 90,000 yuan) to monthly tax payment.

Therefore, if the taxpayer's monthly sales or turnover does not exceed 654.38+10,000 yuan or the taxpayer's quarterly sales or turnover does not exceed 300,000 yuan, the education surcharge can be directly exempted.

According to Article 3 of the 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 (Caishui [] 13), small-scale taxpayers of value-added tax can reduce resource tax, urban maintenance and construction tax, real estate tax, urban land use tax and stamp duty within 50% of the tax amount, as determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the local actual situation and macro-control needs.

Article 4 stipulates that small-scale VAT taxpayers who have enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and other local education surcharge according to law can enjoy the preferential policies stipulated in Article 3 of this Notice.

Note: The implementation period of this notice is June 65438+1 October1to June 202 1 month 65438+February 3 1.

Therefore, from June 65438+1 October1to June 202 1 and February 3 1, small-scale taxpayers can enjoy the preferential treatment of halving urban construction tax and education expenses.