Detailed rules for the implementation of the provisional regulations on value-added tax Article 37 The scope of application of the value-added tax threshold is limited to individuals. The scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China 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.