1. Yes, the catering industry belongs to the service industry and belongs to the scope of business tax, of course, it belongs to VAT non-taxable services;

2. Generally speaking, the taxable items of VAT are the non-taxable items of business tax, and the taxable items of business tax are the non-taxable items of VAT. In other words, an economic behavior is either subject to VAT or business tax. VAT taxable items include: the sale or import of goods; the provision of processing, repair and repair services.

3. The taxable items of business tax include: provision of taxable services (transportation, construction, finance and insurance, postal and telecommunication, culture and sports, entertainment, and services), transfer of intangible assets, and sale of real estate.