The tax threshold for catering for individual industrial and commercial households is: 20,000 yuan per month for fixed-term households (double-fixed households) and 6,543.8+0.5 million yuan per month for small-scale taxpayers (quarterly declaration does not exceed 450,000 yuan).

Preferential VAT policy for small-scale taxpayers (implementation date: 65438+February 3, 20221)

The monthly declaration does not exceed 6.5438+0.5 million yuan (excluding tax, the same below), and the quarterly declaration does not exceed 450,000 yuan, which is exempt from value-added tax; That is, the total annual amount does not exceed 6,543,805,000 yuan x 654.38+February; Or 450,000 yuan in X4 quarter will be exempted from VAT (it is inevitable that special VAT invoices will be exempted). If the amount exceeds the above standard, it shall be levied at the prescribed tax rate of 1%.