1. small-scale taxpayers in the catering industry pay value-added tax on drinks and drinks, while those that pay business tax on drinks and drinks, such as drinks and drinks, should pay value-added tax, and some (meals) produced by themselves are operating income and pay business tax.

2. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

3. Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulating tax system. On 11/17/2111, the Ministry of Finance and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.