the tax rate of catering invoices is 6% (the sales amount of taxable services has reached more than 5 million yuan for 12 consecutive months, and the small-scale taxpayer is 3%). If the catering enterprise is a general taxpayer, the input tax can be deducted by levying VAT at the rate of 6%. If the catering enterprise is a small-scale taxpayer, the value-added tax is calculated and paid at the rate of 3%, and the input tax cannot be deducted. The take-away food sold by catering enterprises is not a product for sale, and there is no need to pay 17% VAT. According to the relevant rules after the change of business tax to value-added tax, taxpayers who supply catering services should pay value-added tax according to catering services when selling take-away food.

Article 16 of the Law of the People's Republic of China on Administration of Tax Collection

Taxpayers engaged in production and business operations shall report to the tax authorities for change or cancellation of tax registration with relevant certificates within 31 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation registration. Article 18

Taxpayers use tax registration certificates in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged.