Core Viewpoint - The article discusses the latest policies and regulations regarding local education surcharges in Ningbo, including collection methods, standards, and preferential policies aimed at improving tax compliance and supporting small businesses [3][5]. Summary by Sections Local Education Surcharge - The local education surcharge is based on the actual VAT and consumption tax paid by entities and individuals, with a surcharge rate of 2% [5]. - The calculation of the surcharge is done simultaneously with VAT and consumption tax payments [5]. - Taxpayers must choose the same reporting period as for VAT and consumption tax, which can be monthly, quarterly, or per transaction [5]. Preferential Policies - As of February 1, 2016, the exemption for the education surcharge and local education surcharge has been expanded to include taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) [6]. - Taxpayers eligible for VAT end-of-period refunds can deduct the refunded VAT amount from the basis for calculating the education surcharge and local education surcharge [6]. - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses can benefit from a 50% reduction in various taxes, including the education surcharge and local education surcharge [6][7]. Support for Specific Groups - Self-employed veterans can deduct up to 20,000 yuan from their actual tax liabilities for three years starting from their business registration date [8]. - Employers hiring self-employed veterans can receive a tax deduction of 6,000 yuan per year for each veteran hired, with a potential increase of up to 50% based on local conditions [8]. - Individuals from poverty alleviation programs can also benefit from similar tax deductions for three years after registering as individual businesses [8].