What is the catering tax policy in 2023?

The tax reduction policy in 2023 is as follows:

The first is to implement the tax relief policy. The implementation period of the policy of reducing or exempting value-added tax and services for small-scale taxpayers such as public transportation, catering and accommodation, tourism and entertainment, culture and sports will be extended to the end of this year. Allow small and micro enterprises and individual industrial and commercial households to postpone paying income tax until next year. In addition to the "two high and one capital", the export products that have not been refunded at the nominal tax rate will be fully refunded;

The second is to implement the relevant fee fund reduction and exemption policies. Implement policies such as reducing or exempting civil aviation development funds, port construction fees, compensation funds for oil pollution damage from ships, construction fees for cultural undertakings, special funds for the development of national film undertakings, and registration fees for related drugs and medical devices;

The third is to reduce the average tariff of broadband and private lines for enterprises. Mainly for enterprises to implement broadband and private line fee reduction for Internet access, and focus on small and medium-sized enterprises and manufacturing industries, and generally realize the average fee reduction of broadband and private lines for enterprises15%;

Fourth, resolutely rectify the arbitrary charges of enterprises. Improve the charge supervision system and establish an evaluation mechanism for the effectiveness of controlling illegal charges related to enterprises. Resolutely prevent illegal tax collection and fees, focus on investigating and dealing with "excessive taxes and fees" and other issues, and seriously investigate the responsibility. Deploy and carry out special treatment of enterprise-related charges nationwide, strictly investigate all kinds of unreasonable charges of enterprises, establish and improve the investigation mechanism of complaints and reports of unreasonable charges, and intensify rectification efforts.