Catering invoice is a special invoice for catering industry. Invoice refers to the written proof of receipt and payment provided by all units and individuals in business activities such as buying and selling goods, providing services or accepting services. It is the legal proof of financial revenue and expenditure, the original basis of accounting, and an important basis for law enforcement inspection by audit institutions and tax authorities.
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How to win the prize
If the winning amount of the catering invoice is less than 500, you can exchange it directly at the invoice collection office. If it exceeds 500, you need to exchange it at the local tax authorities. Usually, it will be indicated on the back of the invoice.
business tax
(1) Taxable behaviors of different tax items.
According to the provisions of the tax law, if a hotel catering enterprise concurrently engages in taxable activities of different tax items, it shall calculate the turnover of different tax items separately, and then calculate the tax payable according to their respective applicable tax rates; If it is not accounted for separately, the tax payable shall be calculated from the high applicable tax rate.
(2) Mixed sales behavior
If a sales behavior involves both taxable services and goods, it is a mixed sales behavior. The mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services and business tax is levied.
The above goods refer to tangible movable property, including electricity, heat and gas. The above-mentioned enterprises, business units and individual operators engaged in the production, wholesale and retail of goods include enterprises, business units and individual operators mainly engaged in the production, wholesale and retail of goods and engaged in taxable services.
Whether the taxpayer's sales behavior belongs to mixed sales behavior is determined by the tax collection authority of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
(3) the act of concurrently engaging in taxable services and goods or taxable services.
Taxpayers engaged in taxable services and goods or non-taxable services shall separately account for the turnover of taxable services and the sales of goods or non-taxable services. Taxable services and goods or non-taxable services that are not accounted for separately or cannot be accurately accounted for shall be subject to value-added tax, and business tax shall not be levied.
Whether the taxable services operated by taxpayers should be subject to VAT shall be determined by the tax authorities affiliated to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Where a taxpayer concurrently engages in tax reduction or exemption projects, the turnover of tax reduction or exemption projects shall be accounted for separately; If the turnover is not accounted for separately, no tax reduction or exemption may be granted.
(4) division of business tax and value-added tax.
In other service industries, the situation is more complicated. For example, the photo studio opened by the hotel provides picture frames, photo albums and other commodities while taking wedding commemorative photos. Such mixed sales should be subject to business tax in accordance with other service industries. This is because this kind of sales business mainly provides labor services and sells goods at the same time. In this case, mixed sales should be subject to business tax.