Not more than 30,000, duty-free.
If it exceeds 30,000 yuan, 3% value-added tax will be levied in full.
The service fee VAT rate is 6%, which is used by general taxpayers. If it is a small-scale taxpayer or other individual, the tax rate of 3% will be uniformly used.
Legal basis:
Article 37 Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax
The scope of application of the VAT threshold is limited to individuals.
The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 5000-20000 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 Article 30 of these Rules.
Sales of small-scale taxpayers mentioned in the first paragraph.
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.