normal.

In China, the VAT rate of catering industry is usually 6%, but for small-scale taxpayers, the tax rate can be 3%. With regard to the 1% tax rate, this refers to the preferential policies enjoyed by small-scale taxpayers under certain circumstances. For example, according to the Value-added Tax Law of the People's Republic of China, the value-added tax rate of restaurant taxpayers is 1%. At the same time, according to the Provisional Regulations of the People's Republic of China on Value-added Tax, taxpayers' sales can be exempted from value-added tax when certain conditions are met. It should be noted that these tax rates will vary from region to region and from time to time. The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate and fixed tax rate.