Small-scale VAT taxpayers whose monthly sales do not exceed 30,000 yuan (including 30,000 yuan) shall be exempted from VAT. Among them, small-scale VAT taxpayers with a tax payment period of 1 quarter, whose quarterly sales do not exceed 90,000 yuan, are exempt from VAT.

Small and micro enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 500 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 500,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.