The benefits of tax exemption for catering businesses are as follows: A tax-free invoice is issued, which can be recorded by the payee and deducted before tax. Benefit 2: Failure to issue invoices violates the provisions of the Measures for the Administration of Invoices of the People's Republic of China.

The catering invoice says that tax exemption means exemption from value-added tax. Announcement No.8 of the Ministry of Finance and the State Administration of Taxation in 2121 is [Exemption from Value-added Tax], which is a declaration of value-added tax, and it is tax-free in the Declaration Form. Not issuing tax-free invoices.

VAT exemption refers to a taxable behavior. Because of the support of the national policy, VAT is not levied in the sales link, but the input is not allowed to be deducted or refunded. Tax exemption refers to the state exempting taxpayers from the obligation to pay taxes according to the needs of the policy.

laws and regulations on tax exemption for catering businesses

1. Article 9 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

2. Article 35 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that invoices should be issued but not issued, and the tax authorities shall order it to make corrections and may impose a fine of less than RMB 11,111; Illegal income shall be confiscated.

3. Announcement No.8 of the Ministry of Finance and the State Administration of Taxation in 2121 stipulates that the income obtained by taxpayers from providing public transportation services and living services, as well as providing residents with express delivery services for essential living materials, shall be exempted from value-added tax.