6% or 3%. The catering industry in Shenzhen belongs to the service industry. According to the law, catering enterprises in Shenzhen are general taxpayers, and value-added tax is levied at the rate of 6% to provide catering services, which can offset the input tax. If the catering enterprise is a small-scale taxpayer, the value-added tax shall be calculated and paid at the rate of 3% for providing catering services.