Does the sale of food in different places by catering taxpayers fall within the scope of VAT collection?

Recently, State Taxation Administration of The People's Republic of China issued "Announcement on Taxes on Food Sales by Hotel and Catering Taxpayers" (State Taxation Administration of The People's Republic of China Announcement No.2011No.62), which regulated the taxation of food sales by hotel and catering taxpayers for consumption in different places.

The document stipulates that taxpayers in the hotel industry and catering industry should pay value-added tax instead of business tax when selling food consumed in different places. Taxpayers in the hotel industry and catering industry can choose to pay value-added tax in accordance with the provisions of Article 29 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.50 of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China). The above provisions shall be implemented from 20 12 1.

With regard to the taxation of food sold by taxpayers in hotels and restaurants, 1996, State Taxation Administration of The People's Republic of China issued the Notice on the Collection of Turnover Tax in Catering Industry (Guo Shui Fa [1996] No.202), stipulating that restaurants, restaurants (halls), hotels (hospitals), hotels, restaurants and other units sell goods to customers while operating catering business.

However, if restaurants, restaurants (pavilions), hotels (hospitals), hotels, restaurants and other units are attached with foreign goods such as retail outlets and sales outlets, value-added tax shall be levied in accordance with the tax provisions on part-time operation. Value-added tax is levied on self-employed individuals and other individuals who specialize in producing or selling goods (including cooked food cooked with halogen).

State Taxation Administration of The People's Republic of China People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.62 (20 1 1) changed the previous regulations, allowing taxpayers in hotels and restaurants to pay VAT when selling food consumed in different places, and enterprises that sell food consumed in different places irregularly can choose to pay VAT according to small-scale taxpayers.

Relevant regulations: Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Decree No.50 of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China)

Twenty-ninth other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes as small-scale taxpayers; Non-enterprise units and enterprises with infrequent taxable activities may choose to pay taxes according to small-scale taxpayers.

Notice of State Taxation Administration of The People's Republic of China on the Collection of Business Tax in Catering Industry (Guo Shui Fa [1996] No.202)

State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

Recently, local governments have reported that when business tax payers such as restaurants and restaurants collect turnover tax, the implementation of policies among regions is inconsistent. Through research, it is now clear as follows:

First, restaurants, restaurants (pavilions), hotels (hospitals), hotels, restaurants and other units that sell goods to customers at the same time, regardless of whether customers consume on the spot, their commodity income should be incorporated into the taxable income of business tax to collect business tax.

Second, restaurants, restaurants (halls), hotels (hospitals), hotels, restaurants and other units attached to the retail outlets, sales outlets and other foreign sales of goods, still according to the "Provisional Regulations on Value-added Tax Implementation Rules" Article 6 and the "Provisional Regulations on Business Tax Implementation Rules" Article 6 of the collection of value-added tax.

Three, specializing in the production or sale of goods (including cooked food) of individual operators and other individuals shall be subject to value-added tax.

Four, the previous provisions are inconsistent with this notice, this notice shall prevail.

Reply of State Taxation Administration of The People's Republic of China on the Issue of Collecting Turnover Tax on Brine Cooked Food (Guo Shui Han [1996] No.261)

Local Taxation Bureau of Guangxi Zhuang Autonomous Region:

Your Request for Instructions on Taxation of Roasted Duck and other Cooked Foods (Guangxi Local Taxation ReportNo.11) has been received. [1996]9) received. After study, the reply is as follows:

On the issue of how to levy turnover tax on taxpayers engaged in stewed cooked food, according to the Provisional Regulations of the People's Republic of China on Business Tax and the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the catering industry belongs to the scope of business tax and the goods sold belong to the scope of value-added tax. Therefore, business tax should be levied on cooked food cooked with halogen in restaurants, restaurants and other catering industries, regardless of whether consumers eat it on the spot, while value-added tax should be levied on cooked food cooked with halogen in factories, shopping malls and other units specializing in food production or sales.