Six taxes and two fees, namely, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge. The implementation time of the policy is 20 19 1 10/0 ~ 2021Feb. 3658. The specific contents of the six-tax and two-fee reduction policy are as follows: The Ministry of Finance of China issued the first wave of 200 billion yuan tax reduction and four new policies of fee reduction. In this new policy, one of them is to let 3 1 province according to local actual situation and macro-control needs; Small-scale taxpayers of value-added tax can reduce or exempt "six taxes and two fees" within the scope of 50% taxation. As of the morning of February 1 1, at least 2 1 provincial finance and taxation departments have publicly issued a document clarifying the scope of tax reduction, and all of them have chosen to halve the "six taxes and two fees" and enjoy other preferential policies. The policy implementation period is 20 19 ~ 202 13 years. These 2/kloc-0 provinces are distributed in the eastern, central and western regions, including Guangdong, Fujian, Zhejiang, Jiangsu, Shandong, Beijing, Jiangxi, Hunan, Hubei, Henan, Shanxi, Gansu, Ningxia, Chongqing, Yunnan, Sichuan, Qinghai, Guizhou, Liaoning, Jilin and Heilongjiang.

Legal basis:

"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 2 The term "having a domicile in China" in the individual income tax law refers to having a habitual residence in China due to household registration, family and economic interests; Income within China and income outside China refer to income within China and income outside China respectively.