30,000 dollars.

"Announcement of the State Administration of Taxation on the Issues Relating to the Exemption of Small and Micro Enterprises from Value-added Tax and Business Tax" (Announcement of the State Administration of Taxation [2014] No. 57): Since October 1, 2014, small-scale taxpayers of value-added tax and taxpayers of business tax with a monthly sales or turnover not exceeding 30,000 yuan (including 30,000 yuan, the same hereinafter) are exempted from value-added tax or business tax according to the above documents. The VAT or business tax is exempted according to the provisions of the above document.

Note on general VAT invoices

Future invoices, including general VAT invoices, VAT electronic invoices, agricultural products purchase invoices, rolled invoices, etc., with taxpayer identification numbers, pay attention to the buyer or unit to obtain and fill in the invoices. The greater impact on the invoicing side of the hotel, catering industry, platforms, etc., before the invoicing of ordinary invoices basically only need an invoice head, less impact similar to gasoline tickets, toll invoices, etc., itself does not have a taxpayer identification number.

Invoices that do not comply with the regulations shall not be used as tax vouchers for tax-related business, such as tax calculation, tax rebates, credits, etc. Therefore, the recipient enterprises need to provide the taxpayer identification number to suppliers, employees and other relevant personnel, requiring the invoicing party to fill in the taxpayer identification number correctly, and the financial reimbursement gatekeepers, the audit standard of invoices also need to be changed.