Core Viewpoint - The article discusses the VAT exemption policy for small-scale taxpayers in China, detailing specific scenarios under which they can benefit from tax exemptions based on their sales amounts [1]. Summary by Sections VAT Exemption Policy - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [1]. Examples of Tax Scenarios - **Example B**: Company B, with a total sales of 280,000 yuan in Q2 2025, only issued VAT special invoices. Since the sales exceeded 300,000 yuan, they must pay VAT [4]. - **Example C**: Company C issued 10,000 yuan in VAT special invoices and 270,000 yuan in ordinary invoices, totaling 280,000 yuan. They qualify for VAT exemption on the ordinary invoices, but must pay VAT on the special invoice [6]. - **Example D**: Company D's total sales reached 310,000 yuan in Q2 2025, with only ordinary invoices issued. They do not qualify for VAT exemption and must pay VAT [8]. - **Example E**: Company E issued 10,000 yuan in VAT special invoices and 300,000 yuan in ordinary invoices, totaling 310,000 yuan. They do not qualify for VAT exemption and must pay VAT on all sales [10].