Generally, there are 5 points in the catering invoice. The tax rate of catering invoices is divided into the following two situations:

1. General taxpayers provide catering services, and VAT is levied at the tax rate of 6%, which can offset the input tax;

2. Small-scale taxpayers who provide catering services are subject to VAT at the rate of 3%, and the input tax cannot be deducted.

when a general taxpayer applies for VAT business, VAT is levied at the applicable tax rate, and the input tax can be deducted. However, small-scale taxpayers who apply for value-added tax are charged value-added tax according to the collection rate and cannot deduct the input tax.

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax

Article 11

The VAT returned to the buyer by taxpayers other than small-scale taxpayers (hereinafter referred to as general taxpayers) due to the return or discount of sales goods shall be deducted from the output tax in the current period when the sales goods are returned or discounted; The value-added tax recovered due to the withdrawal or discount of purchased goods shall be deducted from the input tax in the current period when the withdrawal or discount of purchased goods occurred.

after a general taxpayer sells goods or taxable services and issues a special VAT invoice, if the goods sold are returned, discounted or invoiced incorrectly, he should issue a special VAT invoice in red according to the regulations of State Taxation Administration of The People's Republic of China. If a special red-ink VAT invoice is not issued as required, the VAT shall not be deducted from the output tax. ?