Announcement of the State Administration of Taxation on Issues Concerning Taxes on Sale of Food by Taxpayers in the Hotel and Catering Industries
Announcement of the State Administration of Taxation on Issues Concerning Taxes on Sale of Food by Taxpayers in the Hotel and Catering Industries
Announcement of the State Administration of Taxation on Issues Concerning Taxes on Sale of Food by Taxpayers in the Hotel and Catering Industries
Announcement of the State Administration of Taxation [2011] No. 62
November 24, 2011
Issues concerning taxes on sale of food by taxpayers in the hotel and catering industries are hereby set out as follows:
Sale of food not to be consumed on the site by taxpayers in the hotel and catering industries shall be subject to value-added tax rather than business tax.
Said taxable act conducted by taxpayers in the hotel and catering industries that comply with Article 29 of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax (Order of the Ministry of Finance and the State Administration of Taxation No.
......
Announcement of the State Administration of Taxation [2011] No. 62
November 24, 2011
Issues concerning taxes on sale of food by taxpayers in the hotel and catering industries are hereby set out as follows:
Sale of food not to be consumed on the site by taxpayers in the hotel and catering industries shall be subject to value-added tax rather than business tax.
Said taxable act conducted by taxpayers in the hotel and catering industries that comply with Article 29 of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax (Order of the Ministry of Finance and the State Administration of Taxation No.
......