Catering invoice is a special invoice for catering industry. Invoice refers to the written proof of receipt and payment provided by all units and individuals in the purchase and sale of goods, provision of labor services or acceptance of labor services and other business activities. It is the legal certificate of financial revenue and expenditure, the original basis of accounting, and an important basis for law enforcement inspection by audit institutions and tax authorities.
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How to win the prize
If the winning prize of the catering invoice is less than 500, you can redeem it directly at the invoice receiving place, and if it is more than 500, you need to go to the local tax authorities to redeem it. Usually, it is stated on the back of the invoice.
business tax
(1) Taxable behaviors with different tax items.
According to the provisions of the tax law, if a hotel catering enterprise concurrently engages in taxable activities of different tax items, it shall separately calculate the turnover of different tax items, and then calculate the tax payable according to their respective applicable tax rates; If it is not accounted for separately, the tax payable will be calculated from the high applicable tax rate.
(2) Mixed sales behavior
If a sales behavior involves both taxable services and goods, it is a mixed sales behavior. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services, and business tax shall be levied.
The goods mentioned above refer to tangible movable property, including electricity, heat and gas. The above-mentioned enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods include enterprises, enterprise units and individual operators mainly engaged in the production, wholesale or retail of goods and engaged in taxable services.
Whether the taxpayer's sales behavior belongs to mixed sales behavior shall be determined by the tax collection organ of State Taxation Administration of The People's Republic of China.
(3) the act of concurrently engaging in taxable services and goods or non-taxable services.
Taxpayers engaged in taxable services and goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. If it is not accounted for separately or cannot be accurately accounted for, the taxable services and goods or non-taxable services shall be subject to value-added tax, and no business tax shall be levied.
Whether the taxable services run by taxpayers should be subject to value-added tax together shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China. Taxpayers who concurrently engage in tax exemption or reduction projects shall separately account for the turnover of tax exemption or reduction projects; If the turnover is not accounted for separately, no tax exemption or reduction shall be allowed.
(4) the division of the scope of business tax and value-added tax
In other service industries, the situation is also more complicated. For example, a photo studio opened by a hotel provides goods such as picture frames and photo albums while taking wedding commemorative photos. Such mixed sales should be subject to business tax according to other service industries. This is because this sales business is mainly to provide labor services, and at the same time to sell goods. In this case, the mixed sales behavior should be subject to business tax.