After the VAT reform, there is a difference between the tax paid for hotel sales and takeaways. Restaurants are catered and the applicable tax rate is 6%, while takeaway is the sale of goods and the applicable tax rate is 17%.

the definition of Annex 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax (Cai Shui [2016] No. 36), "Catering services" refer to business activities that provide consumers with catering consumption services by providing catering and catering establishments at the same time. Therefore, the provision of food and beverage establishments must be available at the same time, and without food and beverage establishments, a simple takeaway enterprise is not a catering enterprise, but should be the sale of goods.

Article 39 of the Implementation Measures stipulates that: "Where a taxpayer concurrently sells goods, services, services, intangible assets or immovable property, and different tax rates or levy rates apply, the sales amount subject to different tax rates or levy rates shall be calculated separately; If it is not separately calculated, the higher tax rate shall be applied.

Article 40 of the "Implementation Measures" stipulates that "if a sale involves both services and goods, it is a mixed sale." Units engaged in the production, wholesale or retail of goods and individual industrial and commercial households shall pay VAT according to the sales of goods; The mixed sales of other units and individual industrial and commercial households shall be subject to VAT according to the sales services. ”