Article 6 of the Individual Income Tax Law stipulates that the total income of individual industrial and commercial households in each tax year, after deducting costs, expenses and losses, is taxable income. Therefore, there is no concept of threshold for individual income tax of individual industrial and commercial households. As long as there is operating profit, you need to pay personal income tax in accordance with the provisions of the 5-level excess progressive tax rate table.

The provisions of the threshold only apply to value-added tax and business tax, and there is no concept of threshold for personal income tax.