Legal subjectivity:

1. If a taxpayer reaches the value-added tax threshold, the value-added tax should be calculated and paid in full, and should not be calculated only on the portion exceeding the value-added tax threshold. Pay value-added tax 2. The threshold range of value-added tax is as follows: if tax is paid on time, it is monthly sales of 5,000-20,000 yuan (inclusive). If tax is paid on a per-time basis, the sales amount per time (daily) is 300-500 yuan (including the original amount). The adjustment of the tax threshold is stipulated by the Ministry of Finance and the State Administration of Taxation. The finance departments (bureaus) and state taxation bureaus of provinces, autonomous regions, and municipalities directly under the Central Government shall determine the applicable thresholds for their respective regions within the prescribed range and based on actual conditions, and report them to the Ministry of Finance and the State Administration of Taxation for filing. Sales are calculated based on sales before deductions. The taxpayer's occasional sales of intangible assets and transfer of real estate will not be included in the annual taxable sales of taxable activities. The law is objective:

Article 2 of the "Measures for the Registration and Management of General Taxpayers of Value-Added Tax" states that value-added tax taxpayers (hereinafter referred to as "taxpayers") whose annual taxable sales exceed the regulations stipulated by the Ministry of Finance and the State Administration of Taxation Small-scale taxpayers who meet the standards for small-scale taxpayers (hereinafter referred to as the "prescribed standards"), in addition to the provisions of Article 4 of these Measures, must apply for general taxpayer registration with the competent tax authorities. The term "annual taxable sales" as mentioned in these Measures refers to the cumulative value-added tax sales of taxpayers during an operating period of no more than 12 consecutive months or four quarters, including tax declaration sales, audit and supplementary sales, and tax assessments. Adjust sales. For taxpayers who have deduction items for selling services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of their taxable activities shall be calculated based on the sales before deductions. The taxpayer's occasional sales of intangible assets and transfer of real estate will not be included in the annual taxable sales of taxable activities.