The threshold of value-added tax is sales.

If the sales of taxable services provided by individuals do not reach the threshold of value-added tax, they shall be exempted from value-added tax; If the threshold is reached, the value-added tax will be paid in full. The value-added tax threshold does not apply to individual industrial and commercial households recognized as general taxpayers.

The scope of the VAT threshold is as follows:

1. If the tax is paid on schedule, the monthly taxable sales amount is 5000-20000 yuan (inclusive).

2. If the tax is paid by time, the sales amount per day is 300-500 yuan (inclusive).

Extended data value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

Small-scale taxpayers of value-added tax in small and micro enterprises or non-enterprise units learned from the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Value-added Tax and Business Tax for Small and Micro Enterprises (Announcement No.57 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2014) that those whose monthly sales do not exceed 30,000 yuan (90,000 yuan is paid quarterly) are exempt from value-added tax.

References:

Baidu Encyclopedia-VAT