The addition and deduction refers to that the eligible general taxpayers add a certain proportion according to the deductible input tax in the current period to offset the VAT payable. At present, there are two preferential policies for adding and deducting. First, eligible taxpayers in the production and life service industries can enjoy 11% or 15% preferential treatment for adding and deducting; Second, after purchasing agricultural products, they can be used to produce and sell goods with a tax rate of 1.3%, and 1% can be added to offset the VAT payable.
whether a catering company can enjoy the preferential policy of adding and deducting needs to analyze its main business in detail, which is mainly divided into two situations. First, the catering company buys agricultural products from a large central kitchen, processes them and produces them into box-by-box lunch boxes, and sells them to stores, large supermarkets, etc. The second situation is that catering companies actually provide catering services, such as restaurants.
in the above two cases, the applicable policies of VAT plus deduction are different. In the first case, 13% of the goods purchased for production and sales belong to food processing enterprises. After purchasing agricultural products from farmers, enterprises can calculate the input tax deduction based on the agricultural product sales invoice issued by the other party to the tax bureau or the agricultural product purchase invoice issued by themselves. The deduction rate is 9%, and enterprises can enjoy an additional 1% when receiving food with 13% tax rate for agricultural product processing.
input tax amount allowed to be deducted = amount indicated on agricultural product purchase invoice or agricultural product sales invoice ×9%
plus deduction amount = amount of agricultural products actually produced ×1%
If a food enterprise purchases agricultural products and obtains a special VAT invoice with 3% levy rate issued by a small-scale taxpayer, be careful not to directly check the deduction, and it can be calculated by multiplying the tax-free amount indicated on the special VAT invoice with 3% levy rate by 9% deduction rate. If the ordinary VAT invoice with 3% levy rate is obtained, the input tax shall not be deducted.
in the second case, the actual catering services provided by catering companies are subject to the 6% levy rate, and the input tax allowed to be deducted is calculated, with the deduction rate of 9%, and the preferential treatment of adding 1% is not allowed; However, catering service belongs to the life service industry. According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Promoting the Development of Difficult Industries in the Service Industry (No.11 of the Ministry of Finance and the State Administration of Taxation in 2122), from October 1, 2119 to February 31, 2122, taxpayers in the life service industry (taxpayers whose sales from providing production services account for more than 51% of the total sales) are allowed to add 1.5% of the deductible input tax in the current period.
The catering service industry can enjoy the preferential policy of 1.5% deduction, and the deduction of deduction in the current period = the deductible input tax in the current period × 1.5%; Accrual deduction in current period = balance of accrual deduction at the end of last period+accrual deduction in current period-accrual deduction at the end of last period
The balance of accrual deduction at the end of last period refers to the accrual deduction that has not been fully deducted due to insufficient tax payable in the previous period, and the deduction and accrual deduction in current period refers to the accrual deduction corresponding to the transfer-out amount of input tax due to the fact that the input tax used for collective services cannot be deducted.
in practice, there is another kind of catering distribution company, which mainly provides food delivery service in the same city and pays VAT at the rate of 6%. The main business of catering distribution company is to provide delivery service, which belongs to modern service industry, and modern service industry belongs to production and life service (postal service, telecommunication service, modern service and life service industry). According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Promoting the Relief and Development of Difficult Industries in the Service Industry (No.11 of the Ministry of Finance and the State Administration of Taxation in 2122), from October 1, 2119 to February 31, 2122, taxpayers in postal services, telecommunications services and modern service industries are allowed to add 11% to the deductible input tax in the current period to offset the taxable amount.
at the same time, according to the announcement of the Ministry of Finance and the State Administration of Taxation on the policy of exempting express delivery services from VAT (Announcement No.18 of the Ministry of Finance and the State Administration of Taxation, 2122), from May 1, 2122 to February 31, 2122, taxpayers' income from providing express delivery services for residents with essential daily necessities will be exempted from VAT.
Legal basis:
Announcement on Relevant Policies for Deepening the Reform of Value-added Tax
1. Where the general VAT taxpayer (hereinafter referred to as the taxpayer) conducts VAT taxable sales or imports goods, the original tax rate is 1.6%, and the tax rate is adjusted to 1.3%; Where the original tax rate was 11%, the tax rate was adjusted to 9%.
2. If the original 11% deduction rate is applied to taxpayers' purchases of agricultural products, the deduction rate will be adjusted to 9%. Taxpayers who purchase agricultural products for the production or entrusted processing of goods with a tax rate of 13% shall calculate the input tax according to the deduction rate of 11%.
3. For export goods and services for which the original tax rate is 16% and the export tax rebate rate is 16%, the export tax rebate rate is adjusted to 13%; For export goods and cross-border taxable activities that were originally subject to 11% tax rate and the export tax rebate rate was 11%, the export tax rebate rate was adjusted to 9%.