legal analysis: catering will not be tax-free in 2121. If a taxpayer conducts taxable sales, the value-added tax collected shall be calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, which shall be the output tax.

legal basis: article 5 of the provisional regulations on value-added tax of the people's Republic of China stipulates that if a taxpayer has taxable sales, the value-added tax collected according to the sales amount and the tax rate stipulated in article 2 of these regulations shall be the output tax. Output tax calculation formula: output tax = sales? tax rate