1, after the reform of the camp, there is a difference between the sales of food in restaurants and the tax on take-out. Dining in restaurants belongs to catering, and the applicable tax rate is 6%. Takeaway belongs to commodity sales, and the applicable tax rate is 17%.

2. According to the definition in Annex/KLOC-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36), catering service refers to the business activities of providing food consumption services for consumers by providing food and dining places at the same time. Therefore, dining and dining places must be available at the same time, and there is no dining place. A simple takeaway enterprise is not a catering enterprise, but should sell goods.

3. Article 39 of the Implementation Measures stipulates: "If a taxpayer concurrently engages in goods, labor services, services, intangible assets or real estate and applies different tax rates or collection rates, the sales amount shall be accounted for separately according to different tax rates or collection rates; If it is not accounted for separately, a high tax rate shall apply. "

Article 40 of the Implementation Measures stipulates: "If the sale involves both services and goods, it is a mixed sale. Units and individual industrial and commercial households engaged in the production, wholesale and retail of goods shall pay value-added tax according to the goods sold; The mixed sales behavior of other units and individual industrial and commercial households shall pay value-added tax according to sales services. "