The tax rate of catering services is generally 1.3% VAT rate, and small-scale taxpayers can collect VAT according to the simple method of 3%. Business tax has been replaced by value-added tax, which is no longer applicable to catering services. The tax rate may vary from region to region, so it is suggested to understand and adjust it according to the local actual situation.

according to the tax laws of China, the tax rate of catering services varies according to different situations. Generally speaking, catering services involve value-added tax and business tax.

first of all, from the perspective of value-added tax, according to the provisions of the value-added tax law of the people's Republic of China, catering services are taxable items within the scope of ordinary taxpayers. The VAT rate is divided into three grades: 13%, 9% and 6%. In general, the VAT rate for catering services is 1.3%. However, for small-scale taxpayers whose sales do not exceed 311,111 yuan, VAT can be levied according to the simple method of 3%.

Secondly, from the perspective of business tax, before May 1, 2116, catering services were levied by business tax. According to the Business Tax Law of the People's Republic of China, the tax rate of catering services is 5%. However, since May 1, 2116, business tax has been replaced by value-added tax, so it is no longer applicable to catering services.

it should be noted that the specific tax rate may vary from region to region, so it can be adjusted according to the local actual situation. In addition, the tax involved in catering services may also be affected by other factors, such as special policies, reduction and exemption policies, etc.

in short, the tax rate of catering services is generally 1.3% of the value-added tax rate, but for small-scale taxpayers, the value-added tax can be levied according to the simple method of 3%. Business tax has been replaced by value-added tax, which is no longer applicable to catering services. The specific tax rate may vary from region to region, so it is suggested to understand and adjust it according to the local actual situation.

The tax regulations and precautions of catering industry are important contents that operators need to understand and abide by. In China, catering services involve multiple taxes, including value-added tax, business tax and personal income tax. According to the relevant regulations, the value-added tax rate of 6% is generally applicable to catering services, but the specific tax rate needs to be declared and paid according to the actual situation. In addition, catering enterprises need to pay attention to the provisions of business tax, which may be different according to the policies of different regions. In terms of personal income tax, catering enterprises should declare and pay employees' personal income tax in accordance with the law. In addition, operators should also pay attention to the provisions and requirements of invoice management, tax registration, tax declaration, etc., to ensure compliance. In order to avoid tax risks and penalties, it is suggested that catering enterprises consult professional tax agencies or lawyers in time to ensure their tax compliance and improve the stability and sustainable development of their operations.

Legal basis:

Tobacco Tax Law of the People's Republic of China * * *: Article 5 The taxable amount of tobacco tax shall be calculated according to the total amount actually paid by the taxpayer for purchasing tobacco leaves multiplied by the tax rate.