On February 21, 2116, the Ministry of Finance issued the Notice on Defining the Value-added Tax Policies for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2116] No.141), in which Article 9 clearly stipulates that take-away food sold by taxpayers providing catering services shall be subject to value-added tax according to "catering services". Therefore, the sale of food for off-site consumption is also a catering service, and VAT should be paid at 6%.

recommendation 1: restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to selling goods, and do not need to pay 17% value-added tax. This is a way to avoid taxes.

Recommendation 2: According to different categories of taxpayers, general taxpayers pay VAT at the rate of 6% according to catering services; Small-scale taxpayers pay value-added tax at the rate of 3% according to catering services, and catering shops can be made into small-scale taxpayers, which is a reasonable tax avoidance method.

I hope it helps you.