各省、自治区、直辖市和计划单列市国家税务局、地方税务局：近期，各地反映，饮食店、全馆等营业税纳税人销售货物，在征收流转税时，地区之间政策执行上不尽一致。经研究，现明确如下：一、饮食店、餐馆（厅）、酒店（家）、宾馆、饭店等单位发生属于营业税“饮食业”应税行 State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Recently, sales taxpayers in restaurants, restaurants and museums across the country have been reflected in the sales of goods by taxpayers across regions. When implementing the turnover tax, policy implementation in different regions is not consistent. After the study, it is clear as follows: First, restaurants, restaurants (Hall), hotels (homes), hotels, restaurants and other units belong to the business tax “catering” taxable line