Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Ministry of Finance, the VAT shall be exempted. 第十八条纳税人销售额未达到财政部规定的增值税起征点的,免征增值税。
The tax on interest earnings from individual savings deposits was lowered and the earnings threshold for the individual income tax was raised. 降低居民储蓄存款利息税率,提高个人所得税起征点。