According to the Notice on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2065 438+06] 140No.), "9. Taxpayers shall collect value-added tax according to" catering services "for the take-away food sold by catering services.
In addition to the policies stipulated in Article 17, this notice shall be implemented as of May 1 day, 2065438. The value-added tax that should be exempted or not levied before can be deducted from the value-added tax that taxpayers should pay in the following months. "