欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 02 外卖食品 销售外卖食品，如何缴纳增值税? 小 小 吻 唯 餐饮企业销售的外卖食品，按照提供 餐饮服务缴纳增值税。 / 070 0 0 政策依据 《财政部 国家税务总局关于明确金融 房地产开发 教育辅助服务等增值税政策的 通知》(财税〔2016〕140号）第九条 以上外卖食品,仅指该餐 饮企业参与了生产、加工过程 的食品。 对于餐饮企业将处购的酒 水、农产品等货物,未进行后 续加工而直接与外卖食品一同 销售的，应根据该货物的适用 税率,按照兼营的有关规定计 算缴纳增值税。 0 政策依据 《财政部税政司 国家税务总局货物和 劳务税司关于财税〔2016〕140号文件部分 条款的政策解读》第三条 03 连锁加盟 因连锁加盟而取得的特许经营权使用费收入 是否需要缴纳增值税? 因连锁加盟而取得的特许经营权使 用费收入应按照《其他权益性无形 资产"缴纳增值税。 0 政策依据 《财政部 国家税务总局关于全面推开 营业损改征增值税试点的通知》（财税 〔2016〕36号）附件1《营业税改征增值税 试点实施办法》所附《销售服务、无形资产 不动产注释》第二条 0 ...

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]

Core Viewpoint - The article emphasizes the importance of correctly accounting for R&D expenses in high-tech enterprises to avoid tax risks, highlighting various categories of expense deductions and their implications under relevant policies [2]. Group 1: Personnel and Labor Costs - R&D expenses include salaries, social insurance, and housing funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel [3]. - The accounting scope for personnel costs is broader than the tax scope, and only costs related to technical personnel are included in high-tech enterprise deductions [3]. Group 2: Direct Input Costs - Direct input costs for R&D include materials, fuel, and power consumed during R&D activities [4]. - Costs for molds and equipment used in intermediate testing and product trials are also included, but not classified as fixed assets [4]. Group 3: Depreciation and Amortization - Depreciation for instruments and equipment used in R&D activities is eligible for deduction, but costs related to building renovations and repairs are not included [6]. - Amortization of intangible assets such as software and patents used in R&D is also deductible, with distinctions made between high-tech enterprise recognition and additional deductions [7]. Group 4: Design and Experimentation Costs - Costs for new product design, clinical trials, and field tests are included in R&D expenses, with specific conditions for eligibility [8]. - High-tech enterprise recognition includes equipment debugging and field trial costs, while accounting regulations allow for related expenses incurred during R&D processes [8]. Group 5: Tax Policies and Regulations - The article outlines that certain industries, including accommodation and catering, are not eligible for tax deductions on R&D expenses [30]. - It also discusses the conditions under which small-scale taxpayers in the catering industry can benefit from VAT exemptions and deductions [25][26].

Core Viewpoint - Chongqing's market supervision system is actively addressing consumer concerns regarding food safety in the takeaway sector through the "You Order, We Inspect" initiative, ensuring the safety of takeaway food [1] Group 1: Initiative Implementation - The initiative involves consumer participation in selecting food for inspection, with enforcement officers conducting random checks and results being available online [1] - The Banan District Market Supervision Bureau focuses on food safety during high-temperature periods, advocating for a three-pronged regulatory system that includes professional team building, digital oversight, and community involvement [4] Group 2: Consumer Engagement - The Bishi District Market Supervision Bureau has established multiple channels for consumer engagement, including WeChat platforms and physical suggestion boxes at delivery stations, collecting 1,755 questionnaires to inform inspection targets [2] - The Jiulongpo District Market Supervision Bureau has received over 500 valid survey responses from consumers and delivery personnel to enhance awareness and participation in the initiative [3] Group 3: Inspection and Compliance - The Bishi District conducted 330 inspections of popular takeaway items, identifying one batch of non-compliant products, while a total of 3,559 batches were inspected across various food categories, revealing 37 non-compliant products [3] - The Banan District has conducted 115 inspections of consumer-concerned food categories, resulting in 65 cases of non-compliance being filed, demonstrating the effectiveness of food safety inspections in mitigating risks [4]

Core Viewpoint - The Xinjiang Uygur Autonomous Region's Wusu City Market Supervision Bureau is enhancing food safety supervision for online food delivery platforms to ensure public health and safety [1]. Group 1: Regulatory Actions - The bureau is implementing a "penetrating inspection" approach, utilizing random sampling, data comparison, and on-site verification to monitor food safety compliance among online food delivery operators [3]. - Key areas of focus include the establishment of food safety management structures, the appointment of responsible personnel, and the adherence to food safety protocols by both platforms and delivery operators [3][4]. Group 2: Compliance Checks - Inspections will verify the authenticity of business operation scenarios, the accuracy of food and ingredient listings, and the implementation of "Internet + Open Kitchen" initiatives [4]. - The bureau will also assess compliance in procurement, transportation, and storage of food products, ensuring that there are no cross-contamination risks and that hygiene standards are maintained [4]. Group 3: Future Plans - The bureau plans to intensify inspections in key areas such as urban-rural junctions and alleys, focusing on businesses with a history of complaints or poor ratings [4]. - There will be an increase in inspection frequency and innovative measures to strengthen food safety defenses [4].