1. Taxpayers who reach the VAT threshold should calculate and pay VAT in full, and should not only calculate and pay VAT for the part that exceeds the VAT threshold. 2. The scope of the VAT threshold is as follows: If the tax is paid on time, the monthly sales will be 5,000-20,000 yuan (inclusive). If the tax is paid by time, the sales per day will be 300-500 yuan (inclusive). The adjustment of the threshold shall be stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. The sales amount is calculated according to the sales amount before deduction. The sales of intangible assets and real estate accidentally transferred by taxpayers are not included in the taxable sales in the taxable year.

Legal objectivity:

Measures for the Administration of the Registration of General VAT Taxpayers Article 2 Where the annual taxable sales of VAT taxpayers (hereinafter referred to as "taxpayers") exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as "prescribed standards"), in addition to the provisions of Article 4 of these Measures, they shall also register general taxpayers with the competent tax authorities. The term "annual taxable sales" as mentioned in these Measures refers to the value-added tax sales accumulated by taxpayers during the continuous operation period of no more than 12 months or four quarters, including tax declaration sales, check-up sales and tax assessment adjustment sales. If there are deductions for taxpayers' sales of labor services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of taxable activities shall be calculated according to the sales before deduction. The sales of intangible assets and real estate accidentally transferred by taxpayers are not included in the taxable sales in the taxable year.