I. Identification criteria for small-scale catering taxpayers Small-scale taxpayers refer to VAT taxpayers whose annual sales are below the prescribed standards and their accounting is not perfect, so they cannot submit relevant tax information as required. The so-called imperfect accounting means that the output tax, input tax and taxable amount of value-added tax cannot be correctly calculated. According to Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax of the People's Republic of China, the standards for small-scale taxpayers are: 1. Taxpayers who are engaged in the production of goods or provide taxable services, and taxpayers who are mainly engaged in the production of goods or provide taxable services and concurrently engage in the wholesale or retail of goods, the annual taxable sales (hereinafter referred to as taxable sales) is less than 511,111 yuan (inclusive, the same below); 2. For taxpayers other than those specified in Item (1) of Paragraph 1 of this Article, the annual taxable sales amount is less than 811,111 yuan. The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers' goods production or providing taxable services account for more than 51% of the annual taxable sales. Taxpayers in the hotel industry and catering industry sell off-site consumption of food, which is an infrequent VAT taxable behavior. According to the provisions of Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations on VAT, they can choose to pay VAT by small-scale taxpayers. Second, the tax cycle of small-scale taxpayers Small-scale taxpayer tax rate: 1. Previous tax rate Small-scale taxpayers were divided into two categories: industrial and commercial, with a collection rate of 6% and 4% respectively. In fact, the mixed operation of these small-scale taxpayers is very common, and it is impossible to distinguish between commercial small-scale taxpayers and industrial small-scale taxpayers. 2. The current VAT regulations with revised tax rates no longer set the industrial and commercial tax rates for small-scale taxpayers, and reduced the tax rate for small-scale taxpayers to 3%. The tax payment period of VAT is 1, 3, 5, 11, 15, 1 month or 1 quarter 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. Taxpayers with 1 month or 1 quarter as 1 tax period shall declare and pay taxes within 15 days from the date of expiration; If the tax payment period is 1, 3, 5, 11 or 15, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and settled within 15 days from the 1 th of the following month. Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment form for customs import value-added tax. Small-scale taxpayers' zero declaration and zero tax return means that taxpayers and withholding agents who have registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, they should go through the formalities of zero declaration with the tax authorities and indicate that there are no taxable items in the current period. Small-scale enterprises need to file tax returns even if they have not generated taxes, that is, zero returns. It should be noted that zero declaration for three consecutive months is an abnormal declaration, which will be listed as a key concern by the tax bureau. Or, although there is an interval, the enterprise may still be audited and punished if it has zero declaration for six months in a year. Long-term zero declaration will be punished: the tax bureau will evaluate the tax payment of enterprises, find out the reasons for your zero declaration, and then ask enterprises to pay taxes, late fees and fines. 3. Preferential tax policies for small-scale taxpayers 1. Raise the threshold of value-added tax and business tax for individual industrial and commercial households. Since 2119, many areas in China have raised the threshold of value-added tax and business tax for individual industrial and commercial households. The business tax thresholds in Beijing, Shanghai, Jiangsu and Zhejiang are the highest national standard of 5,111 yuan/month. On October 1, 2118, Guangdong Province raised the business tax threshold of the whole province to 5,111 yuan, benefiting more than 41,111 self-employed households and individuals, with an annual tax reduction of more than 71 million yuan. The threshold of business tax in Henan Province was adjusted to 3,111 yuan in April this year, and 41,111 individual industrial and commercial households in the province will no longer pay business tax, so they will enjoy tax concessions of about 111 million yuan every year, with an average benefit of nearly 1,611 yuan per household every year. 2. Local preferential tax policies Various provinces and cities have corresponding preferential tax policies to attract investment. Take the registered Shanghai company as an example, its preferential tax policy for small-scale taxpayers is mainly tax rebate, that is, after the enterprise pays the value-added tax, it returns part of the value-added tax to the enterprise. There are differences in preferential tax refund policies among different districts and development zones in Shanghai. Generally, the value-added tax returned to enterprises is 4-8% of the actual tax paid. 3. Overall Tax Preference According to the preferential tax policies implemented in 2119, the value-added tax revenue of that year will be reduced by about 121 billion yuan, the tax revenue of urban maintenance and construction will be about 6 billion yuan, the additional income of education will be about 3.6 billion yuan, and the enterprise income tax will be increased by about 6.3 billion yuan. After these tax increases and decreases are offset, the corporate tax burden will be reduced by about 123.3 billion yuan. The value-added tax rate of general taxpayers and small-scale taxpayers is proportional: the vast majority of general taxpayers apply basic tax rate, low tax rate or zero tax rate; Small-scale taxpayers and ordinary taxpayers who use simple methods to collect taxes shall apply the collection rate.