General taxpayer catering enterprises, the VAT rate is 6%

The tax rate does not change due to the issuance of general invoices or special invoices

Catering belongs to personal consumption or socializing

Annex I of Cai Shui No. 36 of 2016 stipulates that: Article 27, the input tax of the following items shall not be deducted from the output tax:

(1) Used in simplified tax calculation (a) Purchased goods, processing, repair and fitting services, services, intangible assets and immovable property used in taxable items under the simplified tax calculation method, value-added tax-exempted items, collective welfare or personal consumption. The fixed assets, intangible assets and immovable properties involved refer only to those fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties which are exclusively used for the above items.

Taxpayers' social and entertainment consumption is personal consumption.

Article 10 of the Provisions on the Use of Special VAT Invoices? Special invoices shall not be issued for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special part for labor insurance) and cosmetics retailed by general taxpayers of commercial enterprises.

So catering enterprises can only issue general VAT invoices.