Legal subjectivity:

Small restaurants need to pay taxes. The general taxpayer's tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%. Units and individuals engaged in the catering industry are taxpayers of value-added tax and shall pay value-added tax in accordance with the law. The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services. Legal objectivity:

Article 11 of the Provisional Regulations on Value-added Tax of the People's Republic of China * * * When a small-scale taxpayer conducts taxable sales, a simple method of calculating the tax payable according to the sales amount and the collection rate shall be implemented, and the input tax shall not be deducted. Calculation formula of tax payable: tax payable = sales? Collection rate. The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council. "Provisional Regulations of the People's Republic of China on Value-added Tax" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.