Commercial companies are general taxpayers of value-added tax, that is, selling flour and catering. The flour purchased from the grain and oil company this month has obtained a special payment letter for value-added tax. It is used to process and make pasta, which belongs to food processing and pays value-added tax, but it does not belong to catering industry.

If you sell flour and run catering (homemade flour) at the same time, it belongs to concurrent operation rather than mixed behavior and should be accounted for separately. If the business income is 450,000 yuan and the business tax is paid, 20% of the input flour will be transferred out as VAT input, and some of it cannot be deducted from VAT.