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餐饮业销售外购食品是否缴增值税
释义
法律分析:
餐饮业销售外购食品是缴增值税的。根据相关法律规定,单位和个人在我国的销售货物、加工或者修理修配劳务,以及销售服务、无形资产、不动产以及进口货物等经营行为,应当缴纳增值税。
法律依据:《《中华人民共和国增值税暂行条例》》第三条
纳税人兼营不同税率的项目,应当分别核算不同税率项目的销售额;未分别核算销售额的,从高适用税率。
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更新时间:2026/3/12 17:03:00