Small-scale taxpayers who engage in VAT taxable sales and whose total monthly sales do not exceed 150,000 yuan (with a quarter as a tax period, quarterly sales do not exceed 450,000 yuan, the same below) are exempted VAT is levied.
If a small-scale taxpayer engages in value-added taxable sales with a total monthly sales of more than 150,000 yuan, but after deducting the sales of real estate in the current period, the sales of goods, labor, services, and intangible assets do not exceed 150,000 yuan. The sales obtained are exempt from value-added tax.
Source chinatax.gov.cn
