Traditional Culture Encyclopedia - Hotel accommodation - What's the food and beverage tax rate?
What's the food and beverage tax rate?
Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
VAT rate (1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this article, have a tax rate of 17% (2) Taxpayers selling or importing the following goods have a tax rate of 13%: 1. Grain and edible vegetable oil II. Tap water, heating, air conditioning, etc. (3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated in the State Council (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council.
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