the general tax point is 3%.

1. The VAT rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. The tax rate of catering invoices is 6% (the sales of taxable services has reached 5 million yuan or more for 12 consecutive months), and 3% is applicable to small-scale taxpayers.

2, 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 the general taxpayers in the value-added tax according to catering services, and the lowest tax rate is 6%.