Legal analysis: Generally speaking, the monthly invoice amount does not exceed 654.38+10,000 yuan, and small-scale taxpayer enterprises, enterprises that declare monthly, and ordinary invoices with monthly sales excluding tax and not exceeding 654.38+10,000 yuan are exempt from VAT. For enterprises that declare quarterly, ordinary invoices with a quarterly sales volume not exceeding 300,000 tax shall be exempted from VAT. Small-scale taxpayers whose total monthly sales do not exceed 654.38+10,000 yuan shall be exempted from VAT.

Legal basis: Announcement on the exemption of small-scale taxpayers from VAT collection and management 1. If the total monthly sales of small-scale taxpayers does not exceed 6,543,800 yuan, the value-added tax will be exempted (if 654.38+ 0 quarters is 6,543.8+0 tax periods, the quarterly sales will not exceed 300,000 yuan, the same below). Small-scale taxpayers engaged in taxable sales of value-added tax, whose total monthly sales amount exceeds 654.38+10,000 yuan, but less than 654.38+10,000 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax on their sales of goods, services and intangible assets.