北京对符合条件的餐饮企业实行免征增值税

Core Viewpoint - Beijing is accelerating the development of its international culinary capital by implementing measures to optimize the business environment and promote high-quality growth in the restaurant industry [1] Group 1: Tax and Fee Policies - The new measures include tax incentives for eligible restaurant businesses, effective until December 31, 2027 [1] - Small-scale taxpayers with monthly sales below 100,000 yuan will be exempt from value-added tax (VAT) [1] - Small-scale taxpayers will have a reduced VAT rate of 1% on taxable sales, down from the standard 3% [1] - Small micro-profit enterprises will have their taxable income calculated at 25% of the total, with a corporate income tax rate of 20% [1] - There will be a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and other related taxes [1]