Group 1 - The article emphasizes tax and fee reductions to support the development of small and micro enterprises and individual businesses [1] - Eligible taxpayers are exempt from certain government funds, including education fee surcharges and water conservancy construction funds [1] - The exemption applies to taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [1] Group 2 - The policy allows eligible taxpayers to enjoy the benefits without the need for application [1] - The policy is based on the notice from the Ministry of Finance and the State Taxation Administration regarding the expansion of the exemption scope for certain government funds [1]

Core Viewpoint - The article discusses the tax exemptions for small and micro enterprises in rural areas, aimed at stimulating entrepreneurship and employment [1]. Group 1: Tax Exemption Policies - Eligible taxpayers are exempt from certain government funds, including education fees and water conservancy construction funds [1]. - The exemption applies to taxpayers with monthly sales not exceeding 100,000 yuan and quarterly sales not exceeding 300,000 yuan [1]. - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the expansion of the exemption scope for government funds [1]. Group 2: Non-Taxable Income - Non-taxable income includes government allocations, administrative fees, and government funds that are collected on behalf of the government [6]. - Government allocations refer to financial resources provided by various levels of government to budget-managed organizations, excluding specific regulations from the State Council [6]. - Administrative fees are defined as charges collected during public management and service provision, approved by the State Council [6]. Group 3: Conditions for Non-Taxable Income - To qualify as non-taxable income, enterprises must provide documentation of the funds' specific purposes, have management methods in place, and maintain separate accounting for the funds [8]. - If the funds are not spent or returned to the government within five years, they will be included in taxable income in the sixth year [9].

Basic Information - The Water Conservancy Construction Fund consists of the Central Water Conservancy Construction Fund and local water conservancy construction funds, established under the Flood Control Law of the People's Republic of China for the maintenance and construction of flood control and water conservancy projects [2][5]. Policy Basis Legal Regulations - The primary legal framework is provided by the Flood Control Law of the People's Republic of China [3]. Major Documents - Key documents include: 1. Notice on the Management Measures for the Collection and Use of the Water Conservancy Construction Fund (2011) [4] 2. Notice on Expanding the Exemption Scope of Certain Government Funds (2016) [4] 3. Notice on the Cancellation and Adjustment of Certain Government Fund Policies (2017) [4] 4. Notice on the Transfer of the National Major Water Conservancy Project Construction Fund to Tax Authorities (2020) [4] 5. Announcement on the Transfer of Management Responsibilities for Non-Tax Revenue Projects (2020) [4] 6. Notice on Policies Related to the Civil Aviation Development Fund (2020) [4] 7. Notice on Amendments to Certain Document Provisions (2023) [4] Budget Management - The Water Conservancy Construction Fund is classified as a government fund and is included in the general public budget revenue, specifically under the category of "Water Conservancy Special Revenue" [7]. Preferential Policies - Taxpayers with monthly sales or operating income not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from the Water Conservancy Construction Fund [8].