(ANNOUNCEMENT [2013] NO. 17 OF THE STATE ADMINISTRATION OF TAXATION) (国家税务总局关于旅店业和饮食业纳税人销售非现场消费食品增值税有关问题的公告), ISSUED BY SAT

According to the Announcement, sales of food for off-site consumption by taxpayers in the hotel industry and catering industry are VAT taxable activities that do not occur regularly, and VAT may be paid by small-scale taxpayers under article 29 of the Detailed Rules for the Implementation of the Interim Regulations of the People's Republic of China on Value-Added Tax (Order No. 50 of the Ministry of Finance and the State Administration of Taxation).  

Date of issue: April 22, 2013. Effective date: May 1, 2013.