1. Taxpayers who are engaged in the production of goods or the provision of taxable services, as well as taxpayers who are mainly engaged in the production of goods or the provision of taxable services and who also engage in the wholesale or retail of goods, are subject to annual value-added tax sales. The amount (hereinafter referred to as taxable sales) is less than 500,000 yuan (including the original amount, the same below); "mainly engaged in the production of goods or the provision of taxable services" refers to the taxpayer's annual production of goods or provision of taxable services Sales account for more than 50% of annual taxable sales.

2. For taxpayers other than those specified above, the annual taxable sales are less than 800,000 yuan.

3. Other individuals whose annual taxable sales exceed the standards for small-scale taxpayers are taxed as small-scale taxpayers.

4. Non-enterprise units and enterprises that do not frequently engage in taxable activities can choose to pay taxes as small-scale taxpayers.

Tax exemption policy for small-scale taxpayers

Small-scale taxpayers have VAT taxable sales, and the total monthly sales do not exceed 100,000 yuan (one quarter is regarded as one taxable period) If the quarterly sales do not exceed 300,000 yuan (the same below), the value-added tax will be exempted.

If a small-scale taxpayer engages in VAT taxable sales and the total monthly sales exceeds 100,000 yuan, but does not exceed 100,000 yuan after deducting the sales of real estate sold in the current period, the goods sold shall , labor services, services, and intangible assets are exempt from value-added tax.

Small-scale taxpayers that are subject to the VAT difference tax policy will determine whether they can enjoy the VAT exemption policy stipulated in this announcement based on the sales volume after the difference.

Legal basis: Article 2, Article 3 of the "Measures for the Collection and Administration of Value-Added Taxpayers on Small Scale Taxpayers". Trademarks approved and registered by the Trademark Office are registered trademarks, including commodity trademarks, service trademarks, collective trademarks, and certification trademarks. ; The trademark registrant enjoys the exclusive right to use the trademark and is protected by law.