Announcement No.57 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) clearly stipulates that small-scale VAT taxpayers and business tax taxpayers (including enterprises, non-enterprise units, individual industrial and commercial households and other individuals) can enjoy preferential policies of exemption from VAT and business tax if their monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan).