Health care products belong to the scope of VAT payable, and the tax rate is 17% for general taxpayers and 3% for small-scale taxpayers. According to the Decision of the Ministry of Finance on Amending the Order of the Ministry of Finance (Order No.65 of the Ministry of Finance), "1. The second paragraph of Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax is amended as follows:' The scope of the value-added tax threshold is as follows: (1) selling goods with a monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid per time, the sales amount per time (day) is 300-500 yuan. "..... this decision shall come into force as of 20111. "When issuing invoices, the amount shall not exceed 300-500 yuan each time (the implementation standards of policies vary from place to place, but the minimum is not lower than that of 300 yuan).