The catering industry is one of the life service industries included in the scope of "camp reform" in China. Before the completion of the "camp reform", it belongs to business tax taxable services with a tax rate of 5%. After the "camp reform", the general taxpayer tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%.

legal basis: article 2 of the provisional regulations on value-added tax:

(1) unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

3. Books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(5) Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero.

the adjustment of tax rate is decided by the State Council.

article 12 of the provisional regulations on value-added tax

the value-added tax collection rate of small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.