(a) sales of goods, the monthly sales of 5000-20000 yuan;
(two) sales of taxable services, the monthly sales of 5000-20000 yuan;
(3) In case of paying taxes by time, it is 300-500 yuan for each (daily) sales.
All provinces, autonomous regions and municipalities directly under the Central Government may, according to the actual situation, determine the threshold applicable to their respective regions within the above-mentioned provisions.
If the sales of taxable services provided by individuals do not reach the threshold of value-added tax, they shall be exempted from value-added tax. If the threshold is reached, the value-added tax will be paid in full. The value-added tax threshold does not apply to individual industrial and commercial households identified as general taxpayers.