1. After the reform of the camp, there is a difference between the sales of restaurant meals and the tax payment for take-away. Restaurant dining belongs to catering, and the applicable tax rate is 6%, while takeaway belongs to commodity sales, and the applicable tax rate is 17%.

2. according to the definition in annex 1 "implementation measures for the pilot reform of business tax to value-added tax" of the notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot reform of business tax to value-added tax (caishui [2116] No.36), catering service refers to the business activity of providing consumers with catering services by providing catering and eating places at the same time. Therefore, catering and catering places must be available at the same time, and there is no catering place. A simple take-away enterprise is not a catering enterprise, but should sell goods.

3. Article 39 of the Implementation Measures stipulates: "If a taxpayer concurrently sells goods, labor services, services, intangible assets or real estate, and different tax rates or collection rates apply, it shall separately account for the sales with different tax rates or collection rates; If it is not accounted for separately, the high tax rate shall apply. "

Article 41 of the Implementation Measures stipulates: "If a sale involves both services and goods, it is a mixed sale. Units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall pay value-added tax according to the goods sold; The mixed sales behavior of other units and individual industrial and commercial households shall pay value-added tax according to sales services. "