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The catering industry is one of the life service industries included in this "camp reform". According to the definition in the Notes on the Classification of National Economy Industries, the catering industry refers to the service activities of cooking, preparing and selling food to customers in a certain place for on-site consumption. Before the completion of the "camp reform", it belongs to the business tax taxable service, and the tax rate is 5%.

The catering industry provides customers with finished catering products by processing ingredients. Compared with consulting and intermediary services, this format is characterized in that direct material expenditure is the most important part of the cost, such as ingredients and drinks. From the perspective of processing raw materials, producing and selling products, the catering industry is different from other service industries that are mainly completed by human resources, but it is similar to the manufacturing industry. However, because the business tax cannot be deducted from the input tax, the taxpayers in the catering industry have to pay taxes repeatedly before the "VAT reform", that is, they actually bear the value-added tax of materials when purchasing direct materials, but they have to pay business tax based on the turnover including the value-added tax of materials when providing services. After the "VAT reform", 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. For example, a ramen restaurant buys 211,111 yuan of raw materials such as flour and oil with a tax rate of 13% and 1,111 yuan of raw materials such as drinks and fuels with a tax rate of 17% every month. If other costs are not considered, the restaurant's monthly turnover is 1,111 yuan, and the monthly business tax payable before the "camp reform" is 1,111/5% = 51,111 yuan. After the "camp reform", the monthly value-added tax payable is 1,111 yuan.

However, while reducing the tax burden, the "VAT reform" also makes the taxpayer's turnover tax and invoice management process more complicated. Specifically, in the catering industry, taxpayers should pay attention to the following matters in the management of value-added tax matters in the future:

(1) Pay attention to the purchase channels when purchasing primary agricultural products

If the direct materials purchased by catering enterprises are primary agricultural products, the source channels are different, and the input tax amount that can be deducted is different. This is because it belongs to the Ministry of Finance and State Taxation Administration of The People's Republic of China on Printing and Distributing < Notes on the scope of taxation of agricultural products > Notice (Caishuizi [1995] No.52, hereinafter referred to as "Document No.52"), if the products produced by the buyer are sold, they can be exempted from tax, and the buyer can calculate the input tax according to 13% of the invoice price; If it is not a self-produced product, the buyer needs to obtain a special VAT invoice to calculate the input tax, which is slightly different. For example, if the restaurant in the above example can buy its own flour from the farm or from a commercial enterprise with the qualification of general VAT taxpayer, the price is RMB 1 million, then the input tax can be calculated according to the price indicated in the ordinary invoice issued by the former, which is 11/13% = RMB 1.3 million, and the input tax can be calculated according to the special VAT invoice issued by the latter. It is 11/(1+13%)/13%=1.15 million yuan, which is about 1.2% less than that of the former. Therefore, taxpayers should not only compare prices when purchasing raw materials, but also consider the impact of input tax.

(2) Pay attention to the fact that the input tax amount that can be deducted is different with different processing levels and different tax rates of purchased raw materials.

if the raw materials are processed to a higher degree, which does not meet the scope of "primary agricultural products" stipulated in document No.52, the applicable tax rate is 17% instead of 13%, and catering enterprises can deduct the input tax accordingly when purchasing corresponding products. For example, the restaurant in the above example can spend 11111 yuan to buy raw beef and process it by itself, or 51111 yuan to buy cooked beef that has been processed. Assuming that it will cost 41111 yuan to buy raw beef and process it by itself, it seems that buying raw beef can save 1111 yuan. However, the input tax of the former is 11/(1+13%)/13% = 11,511 yuan, while that of the latter is 15/(1+17%)/17% = 21,811 yuan, which is 1,311 yuan higher than the former and exceeds the cost saved. Therefore, when taxpayers decide whether to purchase primary agricultural products or products with high degree of processing, they should take into account the factors of different product tax rates.

(3) How to distinguish between on-site consumption and take-away goods

Catering service is a kind of on-site service. If it is take-away or taken away directly by buyers, it is equivalent to catering enterprises processing and selling food, which belongs to the scope of movable property sales, and the tax treatment of the two is likely to be very different: it is predicted that the value-added tax rate of catering service is 6%, while the current value-added tax rate of selling movable property is 17%. According to Article 3 of the Provisional Regulations on Value-added Tax: "Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates; If the sales are not accounted for separately, the high tax rate shall apply. " Because the gross profit margin of catering services is generally high, if the sales are not accounted for separately, the enterprise will be overwhelmed if the tax rate of 17% is applied. As a precedent, if a restaurant provides both catering service and take-away, but does not separately account for the sales, the tax rate of 17% will be applied to the sales of movable property, and the payable value-added tax will be 111/(1+17%)/17%-[21/(1+13%)/13%+11/(1+17%)/17%. Therefore, if taxpayers in the catering industry run concurrently, they must pay attention to separate accounting.