Subsequently, the Notice on the Collection of Turnover Tax in Catering Industry (Guo Shui Fa [1996] No.212) further clarified that if restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers consume on the spot, the income from the goods should be incorporated into the taxable income of business tax to collect business tax; However, if the above-mentioned units have sales outlets and selling points, the value-added tax will still be levied according to Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax. That is to say, if catering enterprises sell goods while providing business tax "catering industry" taxable behavior, it belongs to mixed sales behavior and should be incorporated into business tax taxable income to collect business tax; If the goods are sold to the outside world through attached retail outlets and selling points, it is a part-time operation and value-added tax should be levied. According to Guo Shui Fa [2119] No.11 "Notice on Amending the Basis of Quotation of Regulations and Rules in Certain Value-added Tax Normative Documents", Article 2 of Guo Shui Fa [1996] No.212 "According to Article 6 of the Provisional Regulations on Value-added Tax and Article 6 of the Provisional Regulations on Business Tax" was changed to "According to Article 7 of the Provisional Regulations on Value-added Tax and the Provisional Regulations on Business Tax". In other words, after the implementation of the new turnover tax regulations, the above documents are still valid. However, the Reply on Tax Issues Concerning Food Delivery Business of Catering Companies in Guoshuihan [2119] No.233 has new provisions: Yum! Brands (Guangdong) Co., Ltd. mainly deals in Chinese and Western catering services, making restaurant food and hot and cold drinks, and it has set up a non-independent accounting branch to engage in "win-win home delivery" business and provide food delivery services, and its business scope, food production technology, operation process and raw material cost composition are basically the same as those of traditional catering services. This article is still different from Guo Shui Fa [1996] No.212, that is, providing food delivery services to catering enterprises with dependent accounting branches is not treated as a part-time operation. The document does not provide food delivery service in catering establishments as the taxable scope of "catering industry", and actually considers the present situation of the catering industry. It is very difficult for enterprises that have both catering and catering facilities and a large number of food delivery services to accurately calculate the sales under different businesses. If enterprises artificially adjust the sales under different marketing methods, it is also difficult for tax authorities to check. Of course, the provisions of this article should only apply to catering enterprises, and the food delivery income provided by non-catering enterprises belongs to VAT taxable items.