符合条件的缴纳义务人减免文化事业建设费，符合条件的增值税小规模纳税人免征文化事业建设费

Core Viewpoint - The article discusses tax incentives for small and micro enterprises in rural areas, specifically focusing on the exemption and reduction of cultural construction fees for eligible small-scale VAT taxpayers [1][6]. Summary by Relevant Sections Enjoyment Conditions - Eligible small-scale VAT taxpayers are exempt from cultural construction fees if their monthly sales do not exceed 20,000 yuan (60,000 yuan for quarterly taxpayers) [2][6]. Policy Basis - The tax incentives are based on the "Supplementary Notice on Cultural Construction Fee Policies and Collection Management Issues Related to the Pilot Program of Business Tax to VAT" (Cai Shui [2016] No. 60) and the "Notice on Adjusting Certain Government Fund Policies" (Cai Shui [2019] No. 46) [3]. Preferential Content - Small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan are exempt from cultural construction fees, which applies to both enterprises and non-enterprise units providing taxable services [6].