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 the catering industry. One way is that the large-scale catering industry adopts the method of audit collection, which usually determines the income according to the detailed data recorded by the tax control machine (the procedure is set and changed by the tax department), levies the tax at the rate of 5%, and then levies 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 the small and medium-sized catering industry, it is a regular quota collection, usually to verify the operating income for one month (there are many methods, such as breakeven and capital preservation < that is, only the monthly expenses are calculated, and then the operating income is reversed according to the gross profit of the industry. This method is easy for operators to accept. And close to the real operating income >) to determine the business tax, urban maintenance and construction tax, education surcharge, income tax (usually 1-3% of income) that should be paid in a month. For example, in some cities, the above taxes account for about 11% of income, so the quota invoice quota to be used is calculated according to such a comprehensive tax rate and the determined turnover. For example, the monthly turnover of a hotel is 81,111 yuan, so the tax revenue this month is 8,111 yuan. As long as it pays 8,111 yuan, it can buy 81,111 yuan of quota invoice. If it exceeds 81,111 yuan, it can also pay taxes at the tax bureau at the rate of 11% to buy the corresponding amount of invoices. If the above-mentioned hotel needs 51,111 yuan of quota invoice after using up 81,111 yuan of quota invoice a month, then it must pay 5,111 yuan of tax before it can buy the 51,111 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.