What are the starting points of VAT for sales? If the sales volume of taxable services provided by individuals fails to reach the VAT threshold, VAT shall be exempted; If it reaches the threshold, the VAT shall be calculated and paid in full. The VAT threshold is not applicable to individual businesses identified as general taxpayers. The range of VAT threshold is as follows: 1. If the tax is paid on schedule, it is the monthly taxable sales amount of 5000-20000 yuan (inclusive). 2. If the tax is paid by time, it is 300-500 yuan (including the amount) of sales per time (day).
