Six points

Restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to selling goods, and do not need to pay VAT at 17%. Lin Feng said that according to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, the lowest tax rate is 6%.

from March 1, 2121 to February 31, 2121, small-scale taxpayers can enjoy a more favorable tax rate, that is, the billing tax rate is 1%.