전통문화대전망 - 음식 관습 - For taxpayers who enjoy the preferential value-added tax exemption according to the relevant provisions of Document No. 8 of 2020 announced by the Ministry of Finance and the State Administration of Taxation, will the income be exempted from one tax and two fees?

For taxpayers who enjoy the preferential value-added tax exemption according to the relevant provisions of Document No. 8 of 2020 announced by the Ministry of Finance and the State Administration of Taxation, will the income be exempted from one tax and two fees?

Article 11 of the "Announcement of the State Administration of Taxation on Tax Collection Management Matters Supporting the Prevention and Control of the Pneumonia Epidemic of New Coronavirus Infection" (State Administration of Taxation Announcement No. 4, 2020): Applicable to taxpayers Announcement No. 8 stipulates that income that enjoys the preferential value-added tax exemption will be exempted from urban maintenance and construction tax, education surcharge, and local education surcharge.