From April, 2002 1 year to April, 20021year, the state stipulated that self-employed individuals could issue 15000 invoices every month and 450000 invoices every quarter. The monthly tax allowance for small-scale taxpayers is 6.5438+0.5 million, and the quarterly tax allowance is 450,000. Therefore, small-scale taxpayers can issue 6.5438+0.5 million tax-free invoices every month. If it exceeds 450,000 in the current quarter, the tax will be paid in full, and the special VAT invoice will be paid according to the facts, and it will not be exempted. The bill accounts for the tax-free amount.