according to the notice on defining the value-added tax policy of financial real estate development, education and auxiliary services (Cai Shui [2116] No.141), "IX. Takeaway food sold by taxpayers providing catering services shall be subject to value-added tax according to" catering services ".

XVIII. This notice shall be implemented as of May 1, 2116 except for the policies stipulated in Article 17. The value-added tax that should be exempted or not levied before can offset the value-added tax that taxpayers should pay in the following months. "