Article 3 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from VAT and Business Tax (State Taxation Administration of The People's Republic of China Announcement No.57, 20 14) stipulates that if the monthly sales of small-scale VAT taxpayers do not exceed 30,000 yuan (90,000 yuan is paid quarterly), the tax paid by issuing special VAT invoices (including special VAT invoices for goods transportation) in the current period can be recovered repeatedly from all special invoices or issued to the competent tax authorities according to regulations.

Therefore, small-scale taxpayers with monthly sales of less than 30,000 yuan can apply to the competent tax authorities for refund of paid taxes by issuing special VAT invoices (including special VAT invoices for goods transportation) after repeatedly recovering all special invoices or issuing special red-ink invoices according to regulations. If you can't get the invoice back, you can't enjoy tax exemption.