The hotel provides catering services and alcohol and tobacco. Is this a mixed sales of business tax or a part-time operation? How to pay taxes? What if there is a supermarket in the hotel? What's goin

The hotel provides catering services and alcohol and tobacco. Is this a mixed sales of business tax or a part-time operation? How to pay taxes? What if there is a supermarket in the hotel? What's going on here? "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Turnover Tax for Catering Industry" (Guo Shui Fa [1996] No.202) stipulates that recently, it has been reflected in various places that when restaurants, restaurants and other business tax payers sell goods, the implementation policies in different regions are not consistent. Through research, it is now clear as follows: 1. If restaurants, restaurants (halls), hotels (hospitals), hotels and restaurants sell goods to customers at the same time, whether customers consume on the spot or not, their commodity income should be incorporated into the taxable income of business tax to collect business tax.

According to the above regulations, drinks and beverages sold by restaurants and dance halls when customers consume belong to mixed sales behavior involving both taxable services and goods, and do not belong to part-time behavior. Mixed sales of goods to customers at the same time in hotels, dance halls and other units are regarded as providing taxable services and paying business tax.