According to the business tax regulations, the catering business tax rate is 6%.

The revised "People's Republic of China *** and the State Provisional Regulations on Business Tax" attached to the "business tax rate table", catering belongs to the seventh category: service industry, the tax rate is 5%. In addition to the business tax based on 5% of service revenue, there are various additional taxes and fees equal to approximately 6% of revenue.

On October 30, 2017, the executive meeting of the State Council adopted the "State Council on the repeal of the Provisional Regulations on Business Tax of the People's Republic of China **** and the State Council and amend the Provisional Regulations on Value-added Tax of the People's Republic of China **** and the State Council (Draft)", marking the implementation of more than 60 years of business tax formally withdrawn from the stage of history.?

Expanded Information

The significance of the invoice has the following roles:

The invoice has an extremely important significance and role in China's social and economic activities.

1, the invoice has the legitimacy, authenticity, uniformity, timeliness and other characteristics, is one of the most basic accounting documents;

2, the invoice is the carrier of the content of the record of economic activities, is an important tool for financial management;

3, the invoice is the tax authorities to control the tax source, the collection of taxes on the important basis;

4, the invoice is the state to supervise economic activities, maintain economic order and protect the security of state property is an important means.

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