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What kind of input tax transfer-out category does the catering invoice belong to?
Belongs to the life service category.

Catering invoices belong to the input tax transfer-out of life service category.

Input tax transfer-out includes the following situations:

1, purchased goods or real estate that the enterprise has deducted the input tax and then changed its use to simple taxable items, VAT-exempt items, collective welfare or personal consumption;

2. Abnormal losses of purchased goods, such as losses caused by poor management, deterioration, theft or confiscation and destruction due to violation of laws and regulations, need to be transferred out of the input tax, but those within the normal loss range do not need to be transferred out of the input tax;

3, export enterprises, not tax relief, but also to do input tax treatment.