1. If you declare and pay taxes on a monthly basis, you should declare and pay taxes in the month when your monthly income exceeds 30,000. 2. There are quarterly tax returns. If the quarterly tax returns are less than 90,000, there is no need to pay taxes. 3. In a quarter, if the monthly sales amount is more than 30,000, but the three-month sales amount is less than 90,000, the value-added tax exempted from value-added tax will be transferred to non-operating income. If the monthly sales of small-scale VAT taxpayers do not exceed 30,000 yuan (90,000 yuan is paid quarterly), the tax paid in the current period due to the issuance of special VAT invoices (including special VAT invoices for cargo transportation) can be applied to the competent tax authorities for tax refund after all the special invoices are recovered repeatedly or red special invoices are issued according to regulations. Legal basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Exemption of Small and Micro Enterprises from Value-added Tax and Business Tax 1. Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter and their quarterly sales or turnover does not exceed 90,000 yuan shall be exempted from VAT or business tax according to the above documents. Second, small-scale VAT taxpayers engaged in business tax taxable items should separately calculate the sales of VAT taxable items and the turnover of business tax taxable items. If the monthly sales amount does not exceed 30,000 yuan (90,000 yuan is paid quarterly), the value-added tax shall be exempted; If the monthly turnover does not exceed 30,000 yuan (90,000 yuan is paid quarterly), the business tax shall be exempted.