Group 1 - The article discusses the booming restaurant market during the National Day holiday and provides insights into relevant tax knowledge for the restaurant industry [1] - Restaurant services fall under the category of life services, which include various activities aimed at meeting the daily needs of urban and rural residents [2] - The value-added tax (VAT) rates for restaurant service providers are differentiated between general taxpayers at 6% and small-scale taxpayers at 3%, with a temporary reduction to 1% for small-scale taxpayers from January 1, 2023, to December 31, 2027 [2] Group 2 - Taxpayers who prepare food on-site and sell directly to consumers are required to pay VAT under the "restaurant service" category [2] - For takeaway food sold by restaurant service providers, VAT is also charged under the "restaurant service" category [2] - General taxpayers in the restaurant industry can deduct input tax when purchasing agricultural products from producers, using tax authority-approved invoices [4] Group 3 - Businesses purchasing restaurant services cannot deduct the input tax from the output tax according to the relevant regulations [4]
【涨知识】@餐饮行业,税收知识集锦请查收
蓝色柳林财税室·2025-10-03 11:11