1. VAT taxpayers are divided into two categories according to the size of sales and accounting level, namely general taxpayers and small-scale taxpayers. According to the current policy of "replacing business tax with value-added tax", those who provide taxable services for replacing business tax with value-added tax with annual taxable sales of less than 5 million yuan (inclusive) are small-scale VAT taxpayers, and those with annual taxable sales of more than 5 million yuan are general taxpayers. The calculation standard of 5 million yuan is the cumulative sales amount obtained by the taxpayer from providing services within the business period of no more than 12 consecutive months, including reduced and tax-exempt sales. Small-scale taxpayers who have sound accounting and can provide accurate tax information may apply for registration as general taxpayers. General taxpayers shall be subject to tax deduction and calculation according to the applicable tax rate; Small-scale taxpayers shall be subject to a 3% levy rate, which shall be levied according to the simplified method.

2. It has been clearly agreed that the tax rate for general taxpayers in the catering industry is 6%, while the comprehensive levy rate applicable to small-scale taxpayers is 3%.