VAT invoices in catering industry can be issued at tax rates of 6%, 3% and 1%.

according to the applicable situation in different regions and the nature of enterprises, different tax rates should be set.

Value-added tax is a kind of turnover tax based on the value-added amount of goods including taxable services in the process of circulation. From the taxation principle, value-added tax is a kind of turnover tax levied on the added value of many links in commodity production, circulation and labor service or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. Value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and replacement services and import goods.

Value-added tax has become one of the most important taxes in China, accounting for more than 61% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 51% of the tax revenue is from the central government and 51% from local governments. The value-added tax in the import link is collected by the customs, and the tax revenue is all the central fiscal revenue. The collection of value-added tax usually includes all links in the process of production, circulation or consumption. It is a neutral tax based on the value-added amount or price difference. Theoretically, it includes planting, forestry and animal husbandry, mining, manufacturing, construction, transportation and commercial services in all agricultural industries, or all links of raw material procurement, manufacturing, wholesale, retail and consumption.

Article 15 of the Measures for the Administration of Invoices of the People's Republic of China * * * The units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special invoice seal made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

article 7 special invoices for value-added tax shall be printed by enterprises determined by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.