The catering invoice tax rate is 6% (12 consecutive months of taxable service sales of 5 million yuan and above, while small-scale taxpayers are subject to a 3% levy rate).

In order for the 11 million taxpayers newly included in the camping change pilot to adapt to the new tax system as soon as possible, as far as possible to enjoy the dividends of the reform, the tax department recently carried out a new round of policy counseling across the country. A few days ago, for taxpayers to reflect the more concentrated policy difficulties, the State Administration of Taxation, deputy director of the Department of Goods and Services Tax, Lin Feng, interpretation, to respond to concerns.

"Restaurants, hotels and other catering enterprises selling takeaway food are not selling goods and do not have to pay VAT at 17 percent." Lin Feng said that according to the relevant regulations after the camp reform, taxpayers providing catering services selling takeaway food pay VAT according to catering services, of which the general taxpayers, the lowest tax rate of 6 percent applies.

Legal basis:

The Implementation Measures for the Pilot Scheme for the Conversion of Business Tax into Value-added Tax Article 3 The tax rate for general taxpayers in the catering industry is 6%, while the comprehensive levy rate applicable to small-scale taxpayers is 3%.