202 1, individual tax exemption for one month 15000 yuan, 450000 yuan for one quarter.
From April 20265438 to February 3, 2022, small-scale taxpayers engaged in VAT taxable sales. If the total monthly sales amount does not exceed10.5 million yuan, each quarter is a tax period, and if the quarterly sales amount does not exceed 450,000 yuan, the value-added tax shall be exempted.