Legal analysis: the relevant documents issued by the state to support small and micro enterprises (including individual industrial and commercial households) stipulate that small-scale taxpayers of value-added tax and small and micro enterprises with business tax are exempt from value-added tax and business tax if their monthly sales (business) income does not exceed 30,000 yuan (the latest document has been raised from 20,000 yuan to 30,000 yuan). If the quarterly tax returns are made, and the quarterly sales (business) income does not exceed 90,000 yuan, the value-added tax and business tax shall be exempted.
Legal Basis: Announcement on Issues Concerning Exemption of Small and Micro Enterprises from VAT and Business Tax Paragraph 1: Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax according to the above documents. Among them, small-scale VAT taxpayers and business tax taxpayers whose tax payment period is 1 quarter and their quarterly sales or turnover does not exceed 90,000 yuan shall be exempted from VAT or business tax according to the above documents.