the general invoice tax rate for catering is 6%.
The general VAT invoice rate for catering services is 6%, which is applicable to general taxpayers who provide catering services with sales of 5 million yuan or more for 12 consecutive months; For small-scale taxpayers with sales less than 5 million yuan, the tax rate of 3% is applicable. When catering enterprises sell take-away food, they pay value-added tax according to the nature of providing catering services, rather than selling goods, so there is no need to pay at the tax rate of 17%. This regulation is formulated according to the relevant policies after the business tax is changed to value-added tax, which ensures the rationality and fairness of tax collection.
Tax management of catering industry:
1. Tax classification: The catering industry may need to pay value-added tax, corporate income tax, personal income tax, etc. according to the services provided;
2. Invoice issuance: When catering enterprises sell goods or provide services, they need to issue corresponding invoices according to the provisions of the tax law;
3. Tax rate application: different catering services may apply different tax rates, such as take-away service and in-house service.
4. Tax incentives: The government sometimes provides tax incentives to the catering industry to support the development of the industry;
5. tax declaration: catering enterprises need to make regular tax declarations, including the payment of declared taxes and the update of tax information.
to sum up, the general invoice tax rate for catering is 6%, which is applicable to general taxpayers and small-scale taxpayers according to different sales. In addition, catering enterprises pay value-added tax according to the nature of providing catering services when selling take-away food, instead of paying at the tax rate of 17%. This regulation is formulated according to the relevant policies after the business tax is changed to value-added tax to ensure the rationality and fairness of tax collection.
Legal basis:
Measures for the Implementation of the Pilot Reform of Business Tax to VAT
Article 15
VAT rate:
(1) Taxpayers who have taxable behaviors shall be taxed at a rate of 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) transportation, postal services, basic telecommunications, construction, real estate rental services, real estate sales and land use right transfer are provided at a tax rate of 11%.
(3) The tax rate is 17%.
(4) The tax rate of cross-border taxable behavior of domestic units and individuals is zero. The specific scale shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China;
article 16
the value-added tax rate 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 has reached more than 5 million yuan, and that of small-scale taxpayers is 3%).