belongs to value-added tax exemption. According to Item (1) of Article 14 of Inquiry Caishui (2116) No.36, if a hotel charges for catering services to its employees, the value-added tax can be regarded as an act of not collecting value-added tax, so there is no need to pay taxes. Tax refers to the collection of goods or money from individuals and legal persons in order to maintain government business activities and provide social public services.