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What is the value-added tax rate for food and beverage expenses?

catering is a service industry. according to the law, the value-added tax rate is 6%. Article 2 of the Provisional Regulations on Value-added Tax of the People's Republic of China stipulates that the tax rate of value-added tax is: (1) Unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling services and intangible assets is 6%. (4) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero. The adjustment of tax rate is decided by the State Council. Rumor that self-produced agricultural products sold by agricultural producers are exempt from VAT? Truth: yes, according to the law, the following items are exempt from value-added tax: (1) self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and devices; (3) Antique books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (five) imported materials and equipment provided free of charge by foreign governments and international organizations; (six) the direct import of articles for the exclusive use of the disabled by organizations of the disabled; (seven) the sale of their own used items. Remind which input tax amount is allowed to be deducted from the output tax amount? 1. VAT indicated on the special VAT invoice obtained from the seller. 2. Value-added tax indicated in the special payment form for customs import value-added tax obtained from the customs. 3, the purchase of agricultural products, in addition to obtaining special invoices for value-added tax or customs special payment for import value-added tax, according to the purchase price of agricultural products and 11% deduction rate indicated in the purchase invoices or sales invoices of agricultural products, except as otherwise provided by the State Council. Input tax calculation formula: input tax = purchase price × deduction rate. 4, from overseas units or individuals to buy labor services, services, intangible assets or domestic real estate, from the tax authorities or withholding agents to obtain the withholding tax payment certificate indicated on the value-added tax.