When delivering fast food and takeout, the main tax is value-added tax. The basic tax types are as follows:

1. Value-added tax (the tax rate for small-scale taxpayers is 3%, and the tax rate for general taxpayers is 17%)

2. Urban construction tax (VAT + business tax + consumption tax) tax amount * applicable tax rate. The applicable tax here refers to the tax rate of 7% in the urban area where the taxpayer is located. In counties, towns, and large and medium-sized industrial and mining enterprises that are not in counties or towns, the tax rate is 5%. The town's tax rate is 1%

3. Education surcharge (VAT + business tax + consumption tax) tax amount * 3%

4. Local education surcharge (VAT + business tax + Consumption tax) tax amount*2%

5. Water conservancy construction fund (VAT + business tax + consumption tax) tax amount*1%

6. Stamp tax

Stamp tax It is a voucher tax with a behavioral nature levied on various vouchers listed in the Interim Regulations on the creation and receipt of stamp duties in economic activities and economic exchanges. There are two types of taxation: ad valorem taxation and specific taxation.

Tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount.

7. Personal income tax

Article 1 of the "Notice of the State Administration of Taxation on the Collection of Turnover Tax in the Catering Industry" (Guo Shui Fa [1996] No. 202) stipulates that restaurants and restaurants ( If entities such as halls), hotels (homes), guesthouses, restaurants, etc. engage in taxable activities that fall under the business tax "catering industry" and sell goods to customers at the same time, regardless of whether the customers consume on-site, the income from the goods shall be included in the taxable business tax. Income is subject to sales tax. Article 2 stipulates that restaurants, restaurants (halls), hotels (homes), guesthouses, restaurants and other units with attached sales departments, take-out points, etc. for external sales of goods shall still be subject to Article 7 of the "Implementation Rules of the Interim Regulations on Value-Added Tax" and " Article 8 of the Implementation Rules of the Interim Regulations on Business Tax stipulates the collection of value-added tax on concurrent business activities. Article 3 stipulates that self-employed individuals and other individuals who specialize in the production or sale of goods (including braised and cooked food) shall collect value-added tax. Article 8 of the "Implementing Rules for the Interim Regulations on Business Tax" stipulates that if a taxpayer engages in both taxable activities and goods or non-taxable services, the turnover of taxable activities and the sales of goods or non-taxable services shall be calculated separately. The tax bank pays business tax on turnover, and sales of goods or non-taxable services do not pay business tax. If there is no separate accounting, the competent tax authority shall determine the turnover of taxable activities.

According to the above regulations, taxpayers who provide catering and catering establishments shall include the income from the production, sale (takeaway) and delivery of fast food (lunch boxes), regardless of whether customers consume on-site or not, and shall be included in the business tax Taxable income is subject to business tax. Taxpayers who do not provide eating places and specialize in the production, sale and distribution of fast food (lunch boxes) shall pay value-added tax in accordance with regulations.