Article 5 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Tax Policies for the Prevention and Treatment of Pneumonia in novel coronavirus (Announcement No.8 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2020) stipulates that taxpayers' income from providing living services shall be exempted from VAT. The specific scope of living services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (issued by Caishui [2065438+06] No.36).

Catering service belongs to the category of life service. Therefore, the catering services provided by your company to the people can enjoy the above-mentioned VAT exemption according to regulations. In addition, your company provides free meals to medical staff and host hospitals during the epidemic period, which belongs to providing free catering services for public welfare undertakings or the public, and does not need to pay VAT as sales.