Legal analysis: The general taxpayer in the catering industry applies the VAT rate of 6% (deductible input tax), while the small-scale taxpayer applies the "levy rate" of 3%.

legal basis:

implementation measures for the pilot project of changing business tax to value-added tax

article 15: value-added tax rate: (1) except for the provisions in items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with the tax rate of 11%. (3) Providing tangible movable property leasing services at a tax rate of 1.7%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of 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%, unless otherwise stipulated by the Ministry of finance and State Taxation Administration of The People's Republic of China.