There are two kinds of invoices for catering industry: quota invoice and tax control machine. There are many ways to manage the tax revenue of catering industry. One way is that the large-scale catering industry adopts the way of audit collection, usually according to the detailed data recorded by the tax control machine to determine the income (the procedure is set and changed by the tax department), and then tax at the rate of 5%, and then collect its income tax according to its profits, because these chain stores must have formal financial accounting and report it to the tax authorities for the record, just like rural chickens and Dicos. Then, for small and medium-sized catering industry, it is a regular fixed levy, which is usually to verify the operating income of one month (there are many methods, such as capital preservation) and determine the business tax, urban maintenance and construction tax, education surcharge and income tax that should be paid within one month (generally 0-3% of 65438+ income). For example, in some cities, the above taxes account for about 10% of the income, so the quota invoice quota to be used is calculated according to such comprehensive tax rate and determined turnover. For example, the monthly turnover of a hotel is 80,000 yuan, so the tax revenue this month is 8,000 yuan. As long as it pays 8,000 yuan in tax, it can buy 80,000 yuan of quota invoice. If it exceeds 80,000 yuan, you can also pay taxes at the tax bureau at the rate of 10% and purchase invoices of the corresponding amount. If the above-mentioned hotels need 50,000 yuan of quota invoice after spending 80,000 yuan of quota invoice in a month, they must pay 5,000 yuan of tax to buy the 50,000 yuan of quota invoice.

Under normal circumstances, consumers should take the initiative to ask for invoices after consumption, so as not to give those catering industries an opportunity.