small-scale taxpayers use 3%. Large restaurants use 6%.

the tax rate of catering invoices is 6%, and the sales of taxable services for 12 consecutive months reach 5 million yuan or more, and 3% is applicable to small-scale taxpayers. Restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to the sale of goods, and do not have to pay VAT according to 17%. According to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.

Business tax is levied according to the turnover. The applicable tax rate for catering industry is 6% urban maintenance and construction tax, which is paid according to 7% of the paid business tax. The specific tax rate is determined according to the taxpayer's location, the education fee is added, and the other surcharges are calculated and paid according to the relevant regulations of the taxpayer's location. The tax rate for income tax and enterprise income tax is 25% for small and meager profit enterprises.