Tax law has a special threshold for value-added tax and business tax. The monthly turnover is below the threshold and there is no need to pay value-added tax and business tax, which means tax exemption.

See the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax.

"The scope of the VAT threshold is defined as goods with monthly sales of 5000-20000 yuan; Sales of taxable services, monthly sales of 5000-20000 yuan; If you pay taxes every time, the sales per day will be 300-500 yuan. "

"The scope of application of the business tax threshold is limited to individuals.

The scope of the business tax threshold is as follows:

(a) the monthly turnover is between 5000 yuan and 20000 yuan, and the tax is paid on time;

(2) If the tax is paid by time, the turnover per day is 300-500 yuan. "