yes.

according to the announcement of State Taxation Administration of The People's Republic of China on tax issues related to the sale of food by taxpayers in hotels and restaurants (State Taxation Administration of The People's Republic of China Announcement No.62, 2111), "Taxpayers in hotels and restaurants should pay value-added tax instead of business tax when selling food for off-site consumption."

after the reform of the camp, taxpayers in the catering industry can eliminate the problem of double taxation by obtaining VAT deduction vouchers. If it is predicted that the value-added tax rate of catering industry is 6% accurately, the tax burden of catering enterprises will be significantly reduced. Extended information

For example, a ramen restaurant buys 211,111 yuan of flour, oil and other raw materials at 13% tax rate and 1,111 yuan of raw materials and fuel at 17% tax rate every month;

if other costs are not considered, the restaurant's monthly turnover is 1 million yuan, and the monthly business tax payable before the "camp reform" is 111/5% = 51,111 yuan. After the "camp reform", the monthly value-added tax payable is 111/(1+6%)/6%-[21/(1+13%)/13+.

Baidu Encyclopedia-VAT