6%。

1. If catering is invoiced together with drinks, VAT shall be paid at the rate of 6%. If drinks are purchased separately, separate invoices shall be issued at the rate of 13%. 2. In practice, the general catering enterprises basically invoice drinks together with other catering services, so they generally invoice at the tax rate of 6%. 3. If it is a small-scale VAT taxpayer, the invoice shall be issued at the simple collection rate of 3%.

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.