the tax rate is 3%.

Guangdong catering invoice tax rate: 3% for small-scale taxpayers and 6% for ordinary taxpayers.

in the table of business tax items and tax rates attached to the revised provisional regulations of the people's Republic of China on business tax, catering belongs to the seventh category of service industry with a tax rate of 5%. In addition to the business tax of 5% of service income, there are the following additional taxes and fees: 1. Urban maintenance and construction tax is 7% of business tax. 2. The education fee is 3% of the business tax. 3, local education additional business tax of 2%. 4. 3%-5% of income tax (or personal income tax) is about 8.6%-11.6% of income.