in order to implement the policy of reasonable burden and take care of individuals with small turnover and little profit, the business tax has set a threshold. If the turnover reaches or exceeds the threshold, the tax will be paid in full according to the regulations, and if the turnover is lower than the threshold, the business tax will be exempted. The tax law stipulates that the range of business tax threshold is as follows: the threshold for paying taxes on time is 1,111 ~ 5,111 yuan of monthly turnover; The threshold for paying taxes per time is RMB 111 per (daily) turnover.

The local tax authorities under the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, within the prescribed range, determine the applicable tax thresholds in their respective regions according to local actual conditions and report them to State Taxation Administration of The People's Republic of China for the record.