The catering tax rate is 5%. After the "VAT reform", the general taxpayer tax rate of the catering industry is 6%, while the comprehensive levy rate applicable to small-scale taxpayers is 3%. Catering industry is one of the life service industries included in the scope of "camp reform", and it belongs to business tax taxable services before the completion of "camp reform".

catering is a food production and operation industry that provides consumers with all kinds of drinks, food, consumption places and facilities through instant processing, commercial sales and service labor. According to the definition of Standard Industrial Classification in Europe and America, the catering industry is a catering service organization.