@餐饮行业，合规纳税热点问答一起看→

Group 1 - The article discusses the taxation policies related to the sale of takeaway food by catering enterprises, stating that they should pay value-added tax (VAT) as per the provision of catering services [5][8] - It clarifies that only food products that the catering enterprise has participated in the production and processing of are considered takeaway food for VAT purposes [5] - For beverages and agricultural products sold alongside takeaway food without further processing, VAT should be calculated based on the applicable tax rate for those goods [5][8] Group 2 - The article addresses whether franchise fees obtained from chain franchising are subject to VAT, indicating that such fees should be taxed as "other equity intangible assets" [6][7] - It references the relevant policy document that outlines the taxation framework for services and intangible assets [7] Group 3 - It explains that general VAT taxpayers in the catering industry can deduct input tax when purchasing self-produced agricultural products from agricultural producers, using invoices approved by tax authorities [8] - The article cites the policy document that provides guidance on the management of VAT pilot programs [9] Group 4 - The article outlines changes in the vehicle purchase tax for new energy vehicles (NEVs) for the years 2026-2027, highlighting a shift from exemption to a 50% reduction in tax [17][18] - It specifies that the maximum tax reduction per vehicle will be capped at 30,000 yuan for 2026 and 15,000 yuan for 2027 [18][19] - The article emphasizes the importance of the purchase date as determined by the issuance date of valid documents such as sales invoices or customs payment receipts [19] Group 5 - It details the technical requirements for NEVs, including energy consumption limits for pure electric vehicles and fuel consumption limits for plug-in hybrid vehicles [27][31] - The article notes that vehicles listed in the tax exemption directory must meet these technical requirements to qualify for tax reductions starting January 1, 2026 [35][36]