Legal analysis: During the epidemic period, the input tax of catering industry can't be transferred out because it conforms to the simple method of VAT calculation.

legal basis: according to article 27 of State Taxation Administration of The People's Republic of China's "pilot implementation measures for changing business tax to value-added tax", the input tax amount of the following items shall not be deducted from the output tax amount: (1) items that are used for simple tax calculation and exempted from value-added tax. According to the provisions of Article 29 of State Taxation Administration of The People's Republic of China's "Pilot Implementation Measures for Changing Business Tax to VAT", taxpayers who apply the general taxation method and concurrently operate simple taxation methods and VAT-exempt items cannot divide the non-deductible input tax, and the non-deductible input tax can be calculated according to the following formula: non-deductible input tax = total input tax that cannot be divided in the current period × (sales of taxable items with simple taxation methods in the current period+sales of VAT-exempt items) ÷ The competent tax authorities can divide all sales in the current period according to the above formula.