The tax threshold for individual business catering is 20,000 yuan per month for fixed-rate households (double fixed-rate households) and 150,000 yuan per month for small-scale taxpayers (not exceeding 450,000 yuan for quarterly declarations)

VAT preferential policies for small-scale taxpayers (implemented as of Dec. 31, 2022)

Monthly declarations are not more than 150,000 yuan (excluding tax, the same hereinafter); quarterly declarations are not more than 450,000 yuan exempt from VAT. More than 450,000 yuan exempt from VAT; that is, the total of the year does not exceed 150,000 yuan X 12 months; or 450,000 yuan X 4 quarters are exempt from VAT (of which the issuance of VAT invoices is not exempt). Amounts exceeding the above criteria will be taxed at the prescribed rate of 1%.