During the Spring Festival holiday, some people go out to play, and some people choose to stay at home. No matter in **, eating is a top priority. If you don't want to go out, you don't want to DIY, so you have to order takeout. When eating in a restaurant, the restaurant will provide catering services, and the takeaway is not eaten in the restaurant, is the VAT rate on the income obtained by the hotel the same in these two cases? Let's take a look at what the tax law says.
First, let's look at the definition of catering services in the relevant policies of VAT
Cai Shui 2016 No. 36 stipulates:"Catering servicerefers to the business activity of providing food and beverage consumption services to consumers by providing food and beverage establishments at the same time".
Judging from this basic provision, it is true that only eating in a restaurant can be regarded as a catering service, so does takeaway need to be sold as food? Although there is no difference between the 3% VAT rate for small-scale taxpayers, it is no different for general taxpayersThe difference between the 6% tax rate for food services and the 13% VAT rate for food sales will increase the tax burden by more than half
The wool is out of the sheep, can it be said that in addition to the shipping fee, there is also an implied value-added tax in the takeaway fee paid by the homemaker? Otherwise, you can't afford such a high tax difference!
2. Special provisions for takeaway services
The state has always been very supportive of the food delivery industry, which is also reflected in the tax policy. Although takeaway can reduce the burden on hotel services and venues, if restaurants are reluctant to provide takeaway services because of the high tax burden, then the life of food delivery riders will not be easy. Therefore, the unconventional Finance and Taxation 2016 Document No. 140 specifically opened an opening for catering takeaways:"Takeaway food sold by taxpayers providing catering services shall be subject to VAT in accordance with catering services".
This policy solves the problem that if the catering industry provides takeaway services, the tax burden will rise significantly. For the catering industry, it is definitely a good thing to increase takeaways as one more revenue channel. Restaurants can vigorously carry out takeaway business, and there is no need for restaurants to provide venues and dine-in services, and customers who order takeout should also be discounted.
Since the restaurant industry strongly supports food delivery, delivery riders can take more orders and earn more money, homemakers can choose more delicious food, and avoid crowding restaurants during holidays.
A policy adjustment brings happy results to all! A virtuous circle is thus established! Don't forget the credit of the national tax policy!