Hello!

According to the provisions of the "Announcement of the State Administration of Taxation on Issues Concerning the Exemption of Value-Added Tax and Business Tax for Small and Micro Enterprises" (State Administration of Taxation Announcement No. 57, 2014): Small-scale taxpayers of value-added tax and business tax Persons with monthly sales or turnover not exceeding 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from value-added tax or business tax in accordance with the provisions of the above documents. Among them, small-scale value-added tax taxpayers and business tax taxpayers with a tax period of one quarter, whose quarterly sales or turnover do not exceed 90,000 yuan, are exempt from value-added tax or business tax in accordance with the provisions of the above documents.

At the same time, the General Office of the State Administration of Taxation issued a policy interpretation of the above-mentioned document. The interpretation details that small-scale value-added tax taxpayers and business tax taxpayers (including individual industrial and commercial households, other individuals, enterprises and non-enterprises sexual unit).

So, as of October 1, 2014, the starting point for business tax collection for insurance salespersons is 30,000 yuan (monthly) or 90,000 yuan (quarterly).

Thank you!

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