The monthly turnover of catering industry is less than 20 thousand, which is exempt from local tax.

The Ministry of Finance issued "On the exemption of small and micro enterprises from value-added tax and

Notice on the provisions on accounting treatment of business tax

Caishui [2013] No.52 Issue Date: July 29th, 2065 438+03.

All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:

In order to further support the development of small and micro enterprises, with the approval of the State Council, enterprises or non-enterprise units whose monthly sales of small-scale VAT taxpayers do not exceed 20,000 yuan will be temporarily exempted from VAT from August 13, 2003; Enterprises or non-enterprise units whose monthly turnover of business tax taxpayers does not exceed 20,000 yuan are temporarily exempted from business tax.

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