Hello: 1. The prepaid card of canteen belongs to "single-use commercial prepaid card", and the prepaid amount received belongs to the prepaid amount, so VAT is not paid; Your company will pay VAT when customers spend by credit card. 1. Enterprise income tax is treated in the same way as value-added tax, that is, income received in advance is recognized when goods are issued. If your company specializes in catering, catering service is your company's goods, and income is recognized when customers actually consume according to regulations. _ _ _ _ _ _ _ _ _ Relevant regulations: Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Collection and Management of the Pilot Project of the Reform of Business Tax (State Taxation Administration of The People's Republic of China Announcement No.53, 2116) III. The business of single-use commercial prepaid cards (hereinafter referred to as "single-use cards") shall be implemented in accordance with the following regulations: (1) single-use card issuing enterprises or card selling enterprises (hereinafter referred to as "card sellers") sell single-use cards, or The card seller may, in accordance with the provisions of Article 9 of this announcement, issue ordinary VAT invoices to the card purchasers and rechargers, and may not issue special VAT invoices. (3) When a cardholder purchases goods or services with a single-purpose card, the seller of the goods or services shall pay VAT in accordance with the existing regulations, and shall not issue VAT invoices to the cardholder. ? Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Recognition of Enterprise Income Tax (Guo Shui Han [2118] No.875) 1. Unless otherwise stipulated in the Enterprise Income Tax Law and its implementing regulations, the recognition of enterprise sales income must follow the accrual principle and the principle that substance is more important than form. (1) If an enterprise sells goods that meet the following conditions at the same time, it shall confirm the realization of income: 1. The contract for the sale of goods has been signed, and the enterprise has transferred the main risks and rewards related to the ownership of goods to the buyer; 2. The enterprise has neither retained the right of continuous management, which is usually associated with ownership, nor implemented effective control over the sold goods; 3. The amount of income can be measured reliably; 4. The cost of the seller that has occurred or will occur can be reliably accounted for. (2) If the conditions for revenue recognition in the preceding paragraph are met and the following commodity sales methods are adopted, the realization time of revenue shall be confirmed according to the following provisions: 2. If the goods are sold in advance, the revenue shall be recognized when the goods are issued. ?