The quarterly invoice does not exceed 300 thousand, but it is exempt from value-added tax. If it exceeds 300 thousand, then all tickets opened this quarter will have to pay VAT. Enterprise income tax or individual income tax shall be paid on the basis of profit. If an industrial and commercial household is approved to levy, then it will pay taxes according to the corresponding income rate. You can consult the tax bureau for details.

Small-scale taxpayers generally refer to VAT taxpayers with annual industrial sales below 500,000 yuan and annual commercial sales below 800,000 yuan. Individual industrial and commercial households that meet the above conditions are also small-scale taxpayers.