According to the tax regulations of the catering industry, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, whether consumers consume on the spot or not, business tax should be levied on food processing links in restaurants, restaurants and other catering industries.

Tax items, also known as tax items, are one of the elements of the tax system and refer to the specific tax items within the scope of tax objects stipulated in the tax law. For example, China's current business tax has nine tax items: transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment, service, transfer of intangible assets and sales of real estate.