Catering service refers to the business activities of providing consumers with catering services by providing both catering and catering places. According to the "Regulations on Relevant Matters in the Pilot Project of Changing Business Tax to Value-added Tax", if a sales activity involves both services and goods, it is a mixed sales. Units and individual industrial and commercial households engaged in the production, wholesale or 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. ? ? Therefore, the wine part of catering consumption should also be taxed according to catering service, and the applicable tax rate is 6% (3% for small-scale taxpayers).