the tax point for catering invoicing is 5%.

according to the relevant laws, the time when the business tax obligation occurs is the day when the taxpayer provides taxable services, transfers intangible assets or sells real estate, and receives the operating income or obtains the evidence to claim the operating income. Unless otherwise provided by the competent departments of finance and taxation of the State Council, such provisions shall prevail. The business tax withholding obligation occurs on the day when the taxpayer's business tax obligation occurs.

the tax payment period of business tax is 5 days, 11 days, 15 days, 1 months or 1 quarters respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers; If the tax cannot be paid according to the fixed time limit, the tax can be paid by time.

if a taxpayer takes 1 month or 1 quarter as a tax payment period, it shall declare and pay taxes within 15 days from the date of expiration; If the 5th, 11th or 5th is the tax payment period, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and the tax payable of last month shall be settled within 15 days from the 1th of the following month.

if the price of taxpayers providing taxable services, transferring intangible assets or selling real estate is obviously low without justifiable reasons, the turnover shall be verified by the competent tax authorities.

Legal basis

Provisional Regulations of the People's Republic of China on Business Tax

Article 14 Place of business tax payment:

(1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities in the place where the taxable services occur.

(2) A taxpayer who transfers intangible assets shall report and pay taxes to the competent tax authorities where his institution is located or where he lives. However, taxpayers who transfer or lease the land use right shall report and pay taxes to the competent tax authorities where the land is located.

(3) Taxpayers selling or leasing real estate shall report and pay taxes to the competent tax authorities where the real estate is located.

withholding agents shall report and pay the tax withheld by them to the competent tax authorities where their institutions are located or where they live.