The tax rate of catering franchisees is 4.51.

the tax rate refers to the proportion of VAT payable by VAT taxpayers in the current period to taxable sales income in the current period. For small-scale taxpayers, the tax rate is the collection rate: 3%, while for ordinary taxpayers, because the input tax can be deducted, the tax rate is not 17% or 13%, but much lower than this ratio.