Ask: Press the miniature taxpayer of season pay taxes, january sale 230 thousand, mixed in Feburary dealt with close down to register in March, whether enjoy are by season 300 thousand yuan avoided draft policy of value added tax?
Answer: According to active policy regulation, press the miniature taxpayer of season pay taxes, quarterly sale did not exceed 300 thousand yuan, avoid impose value added tax. So, if sale is total first quarter,did not exceed 300 thousand yuan, can enjoy avoid draft policy of value added tax.