1, general taxpayers provide catering services, and the value-added tax is levied at the rate of 6%, which can offset the input tax;
2. Small-scale taxpayers provide catering services, and value-added tax is levied at the rate of 3%, and the input tax cannot be deducted.
When ordinary taxpayers handle the value-added tax business, they can deduct the input tax by collecting the value-added tax at the applicable tax rate. However, if a small-scale taxpayer applies for value-added tax, the value-added tax will be levied according to the collection rate, and the input tax cannot be deducted.
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 11
The value-added tax refunded to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to the return or discount of sales goods shall be deducted from the current output tax of the return or discount of sales goods; The value-added tax recovered due to the receipt or discount of purchased goods shall be deducted from the input tax of the current period when the receipt or discount of purchased goods occurs.
After the general taxpayer sells goods or taxable services and issues a special VAT invoice, if the goods sold are returned, discounted or invoiced incorrectly, it shall issue a special VAT invoice in red in accordance with the Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If a special red-ink VAT invoice is not issued as required, the VAT shall not be deducted from the output tax.