Current location - Recipe Complete Network - Catering franchise - Whether the catering income earned by the domestic catering industry outside the country should be subject to business tax
Whether the catering income earned by the domestic catering industry outside the country should be subject to business tax
Business tax should be paid.

Based on: I. Article 4 (1) of the Implementing Rules of the Provisional Regulations on Business Tax, the unit or individual who provides or receives the labor services stipulated in the regulations is located in the territory.

Second, Cai Shui [2009] No. 111 of the temporary exemption from business tax on the example of labor services do not include catering