Legal analysis: if the goods are sold, the monthly sales amount is 5000-20000 yuan; Sales of taxable services, monthly sales of 5000-20000 yuan; If the tax is paid per time, the sales amount per time (day) is 300-500 yuan.

Legal basis: Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax is limited to individuals. The scope of the VAT threshold is as follows:

(a) sales of goods, monthly sales of 5000-20000 yuan;

(two) sales of taxable services, monthly sales of 5000-20000 yuan;

(3) If the tax is paid by time, the sales per day will be 300-500 yuan.

The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules.