Online declaration can be very convenient, and there is no need to queue up at the IRS. If quota collection does not require accounting, there must be sound accounting accounts.
Small-scale quarterly sales of less than 90,000 in China are exempt from VAT, while those exceeding the full amount are levied. Individuals are the same as small-scale ones.
Now it's a quarterly tax return, and you don't have to pay taxes if the quarterly invoice sales do not exceed 90 thousand. It is ok to declare before the threshold is reached. If it exceeds, you can pay taxes according to the normal declaration.
Extended data:
Management of issuing special invoices for value-added tax.
1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.
2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.
(1) Selling taxable items to consumers;
(2) Selling duty-free items;
(3) Selling goods declared for export and selling taxable services overseas;
(4) using the goods for non-taxable items;
(5) using the goods for collective welfare or personal consumption;
(6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices shall not be issued.
Baidu Encyclopedia-Invoice Issuing