Our company is a general taxpayer in the catering industry. How to pay value-added tax for take-away service after "camp reform"?
According to Article 9 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2065 438+06] 140), the take-away food sold by taxpayers providing catering services shall be subject to value-added tax as "catering services".