The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and that of ordinary taxpayers is 6%.

The special VAT invoice is designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and it is only used by general VAT taxpayers. It serves as an important accounting voucher for taxpayers to reflect their economic activities, and it is also a legal proof of the seller's tax obligation 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 invoices for value-added tax is a key step in the reform of value-added tax. Unlike ordinary invoices, special invoices not only have the function of commercial vouchers, but also require buyers to pay value-added tax to sellers.

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, what is the division?

"111,111 yuan edition" and "limited to 111,111 yuan edition". 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 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 cannot be used as tax vouchers.

to sum up, the tax rate on small-scale taxpayers' VAT invoices is 3%, while the tax rate on ordinary taxpayers' VAT invoices is 6%. The catering industry should pay taxes in strict accordance with the relevant policies of the state.

legal basis:

Article 15 VAT rate:

(1) Taxpayers who engage in taxable activities, except as stipulated in items (2), (3) and (4) of this article, have a tax rate of 6%.

(2) providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights at a tax rate of 11%.

(3) Providing tangible movable property leasing services at a tax rate of 17%.

(4) Cross-border taxable behavior of domestic units and individuals, the tax rate is zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

article 16 the collection rate of value-added tax 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 for 12 consecutive months reach 5 million yuan and above, and 3% is applicable to small-scale taxpayers. 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 value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.