The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and the tax rate on VAT invoices issued by general taxpayers is 6%. VAT invoice is designed and printed by the State Administration of Taxation, and is limited to the general VAT taxpayers to purchase and use, not only as an important accounting document reflecting the economic activities of taxpayers, but also as a legal proof of the tax obligations of both the selling party and the purchaser's input tax; it is an important and decisive legal special invoice in the calculation and management of the value-added tax.

Second, analyze the details

The tax basis for business tax of the catering industry refers to the taxpayer to provide catering taxable services to the other side of all the prices and out-of-the-price charges, in accordance with the 5% tax rate for business tax. Calculation formula: business tax payable = business income × business tax rate. Dining halls, restaurants and other food service establishments, customers in the dining at the same time in the form of self-indulgence in the form of singing and dancing activities to provide services in addition to the price of food and drink charges, should be part of the fees charged separately, and in accordance with the entertainment industry tax rate to pay business tax. Where there is any confusion between the above charges and the income from food and drink, the entire income shall be subject to business tax according to the tax rates of the entertainment industry.

Three, what are the taxes and fees paid by the catering industry

1, business tax is paid by five percent of the business income;

2, urban construction tax is paid by seven percent of the business tax;

3, education surcharge is paid by three percent of the business tax;

4, the local education surcharge is paid by two percent of the business tax.