Legal basis: Article 3 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation of the region and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax scope.