The catering industry issues VAT invoices, and the general taxpayer's tax rate is 6% and the small-scale taxpayer's tax rate is 3%.
The invoice content of VAT ordinary invoice is the meal fee. Ordinary VAT invoices can be exchanged without time limit. Ordinary VAT invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. Any unit or individual in the purchase and sale of goods, providing or receiving services and engaging in other business activities, except for the special VAT invoices issued and collected by the general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices.
In order to ensure that the value-added tax belongs to extra-price tax, an invoice indicating the tax deduction system is issued for enterprises to use. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax separately. Special invoices used as deduction vouchers are limited to ordinary taxpayers whose buyers and sellers are VAT.
Ordinary invoices are used as commercial vouchers. Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice. Ordinary invoices are not deductible and paid in full according to the output tax.