According to relevant information, the query shows that it does not exceed 450,000, and the excess is 1%. According to the regulations of China Taxation Bureau. The quarterly sales of small-scale VAT taxpayers engaged in self-employment in water stores shall not exceed 450,000. Those who fail to reach the threshold shall be exempted from value-added tax and personal income tax. If it exceeds the threshold, it shall be declared and paid in full at 1%.