If the cake shop processes and sells itself, the tax authorities will generally recognize it as a catering service enterprise, so it can be registered as a small-scale taxpayer or a general taxpayer according to its own turnover forecast, and the corresponding tax rate is 3% (small-scale) or 6% (general taxpayer) according to the catering service items. Because catering enterprises don't need to open special tickets, they can go directly to the tax bureau to review and approve the ordinary tickets to buy tax invoices, and then go back to the store to issue invoices ~