20 15 The tax-free standard for small restaurants in Tibet is 30,000 yuan. The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from VAT and Business Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.57) stipulates that small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax according to the above documents.