breakdown of the cost and expenses of the value-added tax deductible in the catering industry:

1. Real estate (deductible in two years, 61% in the first year and 41% in the second year).

2. Intangible assets.

3. Dining utensils.

4. raw materials and auxiliary materials, such as vegetables, meat, aquatic products and so on.

5. utilities.

6. Office management supplies.

7, labor insurance (clothing, etc.).

8. Supplies and taxable services in sales expenses, such as advertising fees and transportation fees.