A: According to Article 9 of the Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishuizi No.2003). 20 16 140), the take-away food sold by taxpayers who provide catering services is subject to value-added tax according to "catering services". According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Issues Related to the Sale of Food by Taxpayers in Hotel and Catering Industry (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.62, 20 1 1), the hotel and catering taxpayers sell it for consumption in different places.
After the full implementation of the pilot camp reform, the Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36) defines catering services as business activities that provide catering services to consumers by providing catering and dining places at the same time, and catering services should be subject to value-added tax as sales services. Accordingly, after the reform of the camp, the so-called hall food is taxed as catering service, while the take-away food that only provides catering without dining place is taxed as sales goods.
After the publication of Caishuihao. 20 16 140, the behavior of taxpayers providing catering services to sell take-away food has also been included in the value-added tax on catering services. Subsequently, the Ministry of Finance and State Taxation Administration of The People's Republic of China made policy explanations on some provisions of the CaishuiNo.. 20 16 140, pointing out that the "take-away food" mentioned in the document only refers to the food that catering enterprises have participated in the production and processing. If the drinks, agricultural products and other goods purchased by catering enterprises are sold directly with take-away food without subsequent processing, the value-added tax shall be calculated and paid according to the applicable tax rate of the goods and the relevant provisions on concurrent operation.
What's the take-away tax rate?
Recently, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services, stipulating that the take-away food provided by taxpayers with catering services shall be subject to value-added tax according to "catering services", that is, the take-away food for catering shall be uniformly subject to the value-added tax rate of 6%.
How to pay taxes on the takeaway platform? Undoubtedly, the take-away platform belongs to the category of value-added tax, but there is a distinction between catering services and selling goods for platforms that provide catering and only take-away. However, in article 140 of 20 16, it is also clear that take-away food should be subject to 6% value-added tax and additional tax as an auxiliary service like restaurants.