Self-employed individuals with a tax exemption of less than 450,000 and less than or equal to 450,000 need not pay taxes. Small-scale taxpayers, that is, individual industrial and commercial households, are exempt from the quota of 300 thousand to 450 thousand. Individual industrial and commercial households are natural persons and pay individual income tax, but not enterprise income tax. If individual merchants have not established a complete account.

The State Council executive meeting on further supporting the development of individual industrial and commercial households 202 1 2 May 26th. Announcement of State Taxation Administration of The People's Republic of China Municipality on Defining the Policy of Exempting Self-employed (Small-scale Taxpayers) from Value-added Tax [202 1] 1 3. Matters related to the policy of halving individual income tax for individual industrial and commercial households: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8 4. The State Council office agreed.

The State Council executive meeting on further supporting the development of individual industrial and commercial households 202 1 2 May 26th. Announcement of State Taxation Administration of The People's Republic of China Municipality on Defining the Policy of Exempting Self-employed (Small-scale Taxpayers) from Value-added Tax [202 1] 1 3. Matters related to the policy of halving individual income tax for individual industrial and commercial households: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8 4. The State Council office agreed.

The State Council executive meeting on further supporting the development of individual industrial and commercial households 202 1 2 May 26th. Announcement of State Taxation Administration of The People's Republic of China Municipality on Defining the Policy of Exempting Self-employed (Small-scale Taxpayers) from Value-added Tax [202 1] 1 3. Matters related to the policy of halving individual income tax for individual industrial and commercial households: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8 4. The State Council office agreed.

The State Council executive meeting on further supporting the development of individual industrial and commercial households 202 1 2 May 26th. Announcement of State Taxation Administration of The People's Republic of China Municipality on Defining the Policy of Exempting Self-employed (Small-scale Taxpayers) from Value-added Tax [202 1] 1 3. Matters related to the policy of halving individual income tax for individual industrial and commercial households: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8 4. The State Council office agreed.