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What tax does the catering company pay on the income from selling waste products?

According to the Provisional Regulations on Value-added Tax, units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax and should pay value-added tax in accordance with these regulations. The waste products sold by catering companies fall within the scope of the above provisions, so value-added tax and surcharges should be paid.