20 1 9,65438+10,1to 202 1, 65438+2,31,where the total monthly sales of small-scale VAT taxpayers does not exceed 65438+10,000 yuan, the tax shall be paid quarterly.

Legal objectivity:

Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

1. Small-scale VAT taxpayers whose monthly sales are below 654.38+10,000 yuan (inclusive) are exempt from VAT.

2. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.