The Notice of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax in Catering Industry (Guo Shui Fa [1996] No.212) stipulates that recently, it has been reported in various places that when business tax payers such as restaurants and restaurants sell goods, the implementation of policies is not consistent among regions. Through research, it is now clear as follows: 1. If restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers spend on the spot, the income from the goods should be merged into the taxable income of business tax to collect business tax.

according to the above regulations, the drinks and beverages sold by restaurants and dance halls during customers' consumption belong to a mixed sales behavior involving both taxable services and goods, and are not part-time activities. The mixed sales behavior of selling goods to customers at the same time in hotels, dance halls and other units is regarded as providing taxable services and paying business tax.