The main tax for delivering fast food and take-away food is to pay value-added tax. The basic tax categories are as follows:

1. Value-added tax (3% for small-scale taxpayers and 17% for general taxpayers)

2. Urban construction tax (value-added tax+business tax+consumption tax) tax amount * applicable tax rate, where the applicable tax refers to the tax rate of 7% in the urban area where the taxpayer is located, and 5% in counties, towns and towns where large and medium-sized industrial and mining enterprises are not located. The tax rate is 1%

3, the tax amount of education surcharge (VAT+business tax+consumption tax) *3%

4, the tax amount of local education surcharge (VAT+business tax+consumption tax) *2%

5, the tax amount of water conservancy construction fund (VAT+business tax+consumption tax) * 1. It is divided into ad valorem taxation and specific taxation.

tax payable = tax amount * tax rate, tax payable = number of vouchers * unit tax amount.

7. Personal income tax

Article 1 of the Notice of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax in Catering Industry (Guo Shui Fa [1996] No.212) stipulates that restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units have taxable business tax "catering industry" and sell goods to customers at the same time, regardless of whether the customers spend on the spot. Article 2 stipulates that restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units that sell goods to the outside world are still subject to the taxation provisions on concurrent business in Article 7 of the Implementing Rules for the Provisional Regulations on Value-added Tax and Article 8 of the Implementing Rules for the Provisional Regulations on Business Tax. Article 3 stipulates that individual business operators and other individuals who specialize in producing or selling goods (including cooked food cooked with halogen) shall collect value-added tax. Article 8 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that taxpayers engaged in taxable activities and goods or non-taxable services shall separately account for the turnover of taxable activities and the sales of goods or non-taxable services, and the turnover of taxable activities shall be subject to business tax, while the sales of goods or non-taxable services shall not be subject to business tax. If they are not accounted for separately, the turnover of taxable activities shall be verified by the competent tax authorities.

according to the above regulations, the income of taxpayers who provide restaurants and eating places, who produce, sell (take-out) and deliver fast food (box lunch), should be incorporated into the taxable income of business tax to pay business tax regardless of whether customers spend it on the spot. Taxpayers who specialize in the production, sale and distribution of fast food (box lunch) without providing eating places shall pay value-added tax in accordance with regulations.