Small-scale taxpayers of value-added tax (VAT) or business taxpayers can invoice 30,000 yuan a month tax-free.

"State Administration of Taxation on small and micro enterprises exempted from value-added tax and business tax on the relevant issues of the announcement" (State Administration of Taxation Announcement No. 57 of 2014) of the provisions of: value-added tax small-scale taxpayers and business taxpayers, the monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same hereinafter), in accordance with the provisions of the above documents are exempted from value-added tax or business tax.