Announcement of the State Administration of Taxation on Issues Concerning the Exemption of Value-Added Tax for Small and Micro Enterprises

This document specifies that small-scale VAT taxpayers with monthly sales not exceeding 30,000 yuan (or quarterly 90,000 yuan) for goods/services and for services/intangible assets separately may enjoy temporary VAT exemption from January 1, 2018 to December 31, 2020. The document has been fully abolished and superseded by a 2019 announcement.