Subjectivity of law:

Business tax will be generated when enterprises operate, and both individual industrial and commercial households and enterprise companies need to pay business tax. 1. What is the business tax rate of catering industry? The tax rate on VAT invoices issued by small-scale taxpayers in catering industry is 3%, and the tax rate on VAT invoices issued by ordinary taxpayers is 6%. Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial documents, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT. There are usually two names for special VAT invoices. Take "111,111 yuan" as an example, it can be divided into "111,111 yuan version" and "limited to 111,111 yuan version". Among them, the tax-free price of the "111,111 yuan version" can exceed RMB 111,111, while the tax-free price of the "111,111 yuan limited version" cannot exceed RMB 111,111. In daily work, we should pay attention to the distinction. When invoicing, the header of the invoice should be consistent with the full name of the enterprise name. After July 1, 2117, the VAT invoice must have a tax number, and invoices that do not meet the requirements shall not be used as tax vouchers. The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax takes the value-added tax of taxable products as the tax object, and at the same time, it must maintain the consistency of the tax burden of the same product, therefore, it is a major feature of VAT rate design to determine the applicable tax rate from the overall tax burden of taxable products. Generally, the VAT rate and the VAT deduction rate can be used at the same time to calculate the tax according to the VAT deduction law. The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 21%, 21%, 23%, 26%, 31%, 43% and 45%12 grades. The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax. 2. Taxes to be paid by the catering industry What are the main types of taxes to be paid by the catering industry? 1. Value-added tax: After the reform of the camp, the business tax will be replaced by value-added tax. The value-added tax rate for small-scale tax payers in the catering industry is 3%, and that for general taxpayers in the catering industry is 6%. The preferential tax policy: from October 1, 2118 to February 31, 2121, the monthly sales will not exceed 31,111 yuan (91,111 yuan will be paid quarterly). 2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax; 3. Education surcharge: the tax payable is 3% of the actually paid value-added tax; 4. Local education surcharge: the tax payable is 2% of the actually paid value-added tax; 5. Enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and meager profit enterprises is 21%. To sum up, the value-added tax rate of the catering industry is 3% on a small scale, and the average taxpayer is 6%. Before February 31, 2121, those whose monthly sales do not exceed 31,111 shall be exempted from VAT. Legal objectivity:

Provisional Regulations of the People's Republic of China on Value-added Tax Article 2 VAT rate: (1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this article, the tax rate is 17%. (2) Taxpayers sell or import the following goods at a tax rate of 1.3%: 1. Grain and edible vegetable oil; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines; 4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film; 5. Other goods specified by the State Council. (3) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council.