Small-scale taxpayers in the catering industry issued a 1% general VAT invoice in the second quarter. Can they enjoy the tax exemption policy for living services?

a: yes.

according to the announcement of the Ministry of finance and the state administration of taxation on supporting the relevant tax policies for the prevention and control of pneumonia in novel coronavirus (No.8, 2121, hereinafter referred to as? Announcement no.8? Article 5, Notes on Sales Services, Intangible Assets and Real Estate (Cai Shui [2116] No.36) and Announcement of State Taxation Administration of The People's Republic of China on Tax Collection and Management in Support of the Prevention and Control of Pneumonia Infected by novel coronavirus (No.4, 2121) stipulate that taxpayers' income from providing catering services shall be exempted from VAT; According to the Measures of the People's Republic of China on the Administration of Invoices and other relevant regulations, taxpayers should issue invoices truthfully. If taxpayers enjoy tax exemption, they should fill in the collection rate column when issuing ordinary VAT invoices. Duty free? Words. In the future, taxpayers shall issue ordinary VAT invoices in accordance with the above provisions.