I am a novice, and I want to know what the value-added tax quota means.

1. It's neither 3900 nor 3900 per month.

The so-called quota means that your monthly sales are around 3900 yuan. Tax sales are calculated according to the invoiced amount. In other words, your monthly bill should be at least 3900 yuan. This is a judgment result of tax on your production and operation.

The quota for you is 3900 yuan, less than 5000 yuan, which is tax-free according to the provisional regulations on value-added tax, and you don't have to pay taxes every month. If your invoiced amount reaches 5000 yuan, it will be levied in full according to *3% of the invoiced amount. For example, if the invoiced amount is 5500 yuan, it needs 5500*3%= 165 yuan.

If the bill exceeds 5000 for several months in a row, it will be rescheduled, maybe 6000. Then in the future, no matter how much the monthly billing amount is, a fixed tax of 3% of 6000 * 200 will be paid.

I don't know. You got it?

Personal opinion, for reference only.