if the catering enterprise is a general taxpayer, the tax rate of the catering invoice is 6%, which can offset the input tax; if the catering enterprise is a small-scale taxpayer, the tax rate of the catering invoice is 3%, which cannot offset the input tax.

Legal basis:

Article 11 of the Provisional Regulations on Value-added Tax

Small-scale taxpayers selling goods or taxable services shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax.

calculation formula of tax payable:

tax payable = sales × tax collection rate

the standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

article 12 of the provisional regulations on value-added tax

the collection rate of value-added tax for small-scale taxpayers is 3%.

the adjustment of the collection rate is decided by the State Council.