具体来说,如果月销售额在10万元以下(含本数),则暂免征收增值税;如果月销售额在10万元以上但不足30万元(含本数),则按3%的征收率缴纳增值税。而无论月销售额是多少钱,都需要按照规定的税率缴纳相应的税款。
Specifically, if the monthly sales are less than 100,000 yuan (including the principal amount), the value-added tax is temporarily exempted; if the monthly sales are more than 100,000 yuan but less than 300,000 yuan (including the principal amount), the value-added tax is paid at a rate of 3%. Regardless of the monthly sales amount, the corresponding tax needs to be paid according to the prescribed tax rate.