According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (Announcement No.202 1 Year 1 1No.), small-scale taxpayers engaged in VAT taxable sales, and the total monthly sales did not exceed 1 50,000 yuan (with 1 quarter as/)

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale VAT Taxpayers (AnnouncementNo. 15 of the Ministry of Finance and the State Administration of Taxation, 2022), from April 1 day to February 3 1 day, 2022, the taxable sales income of small-scale VAT taxpayers will be subject to a 3% levy rate. Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended.