Current location - Recipe Complete Network - Catering industry - I'm not sure if you're going to be able to do this, but I'm sure you're going to be able to do it," he said.
I'm not sure if you're going to be able to do this, but I'm sure you're going to be able to do it," he said.

The mall of course pays VAT, while the restaurant pays business tax, according to the provisional regulations on VAT and its implementation rules and provisional regulations on business tax and implementation rules, different taxable (should pay VAT, should pay business tax) items should be accounted for separately, respectively, to pay VAT, business tax.

But according to the State Administration of Taxation Announcement No. 17 of 2013, "? Announcement of the State Administration of Taxation on Issues Relating to Value-added Tax on Sales of Food for Off-site Consumption by Taxpayers in the Hotel and Catering Industry stipulates that taxpayers in the hotel and catering industry sell food for off-site consumption, which is an infrequent occurrence of value-added tax taxable behaviors, and that, according to the "Provisional Regulations for the Implementation of the Value-added Tax of the People's Republic of China*** and the People's Republic of China Implementing Rules (Decree No. 50 of the Ministry of Finance and State Administration of Taxation), they can choose to pay VAT as small-scale taxpayers.