December 31st. Shanghai catering tax exemption until December 31, 2022 Shanghai issued "Shanghai to support the healthy development of individual industrial and commercial households in a number of policies and measures" in the proposed, to December 31, 2022, the Shanghai small-scale taxpayers occurring VAT taxable sales behavior, the combined monthly sales did not exceed 150,000 yuan (to 1 quarter for 1 tax period, quarterly sales did not exceed 450,000 yuan), exempted from the value-added tax.