1, small-scale taxpayers monthly tax exemption is 100,000;
2, quarterly is 300,000 exemptions. So small-scale taxpayers can issue 100,000 tax-exempt invoices every month;
3. If a small-scale taxpayer has VAT taxable sales behavior, and the combined monthly sales exceed 100,000 yuan, but does not exceed 100,000 yuan after deducting the sales of real estate sales occurring in the current period, the sales obtained from the sale of goods, services, services, and intangible assets are exempt from value-added tax (VAT). VAT-exempt income is the income that does not involve VAT output tax amount. When issuing VAT ordinary invoice, choose tax-exempt goods, then the invoice issued is the tax-exempt amount. Individual industrial and commercial households are natural persons or families that are authorized to register and engage in industrial and commercial business activities within the scope permitted by law and in accordance with the law. A single natural person applying for self-employment shall be a natural person over 16 years old with the ability to work. When a family applies for self-employment, the individual who is the head of the family should have the ability to operate the business, while other family members do not necessarily have the ability to operate the business. Individual business households enjoy legal property rights, including the right to possess, use, gain and dispose of all legal property owned by them, as well as all kinds of claims in accordance with laws and contracts.
Legal basis: Article 11 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)
Small-scale taxpayers who engage in taxable sales behavior shall implement the simple method of calculating the taxable amount in accordance with the sales amount and the levy rate and shall not be allowed to offset the input tax.
The formula for calculating the taxable amount: the taxable amount is equal to the sales amount multiplied by the collection rate. The standards for small-scale taxpayers are stipulated by the competent financial and tax authorities of the State Council.