Catering enterprises shall pay value-added tax in accordance with the catering services provided. When a catering enterprise sells canteen food and also sells purchased drinks, agricultural products and other commodities (purchased drinks, agricultural products and other commodities), it shall calculate and pay value-added tax in accordance with the relevant provisions of mixed sales, and the catering enterprise shall pay value-added tax in accordance with the catering services provided. The take-away food sold by catering enterprises is subject to the same value-added tax policy as the food in the store, and the value-added tax is paid according to the catering service. General taxpayers who provide catering services are subject to VAT at the rate of 6%, while those who run concurrently are subject to VAT at the rate of 17%, and those who provide catering services or sell goods are subject to VAT at the rate of 3%.