the tax rate of food and beverage tickets is 3%, because after the reform of the camp, the tax rate of general taxpayers in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%.

The special VAT invoice is designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and it is only used by general VAT taxpayers. It serves as an important accounting voucher for taxpayers to reflect their economic activities, and it is also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.

The implementation of special invoices for value-added tax is a key step in the reform of value-added tax. Different from ordinary invoices, special invoices not only have the function of commercial vouchers, but also require buyers to pay value-added tax to sellers. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.

legal basis

Provisional Regulations of the People's Republic of China on Value-added Tax

Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, services, intangible assets and real estate is the input tax.

The following input tax amount is allowed to be deducted from the output tax amount:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) the value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.

(3) for purchasing agricultural products, except for obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 11% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax = purchase price * deduction rate

(4) Value-added tax amount indicated on the tax payment receipt of withholding tax obtained from the tax authorities or withholding agents for purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The items to be deducted and the adjustment of the deduction rate shall be decided by the State Council.