legal analysis: the minimum tax rate for catering invoices is 6%, and the minimum tax rate for small-scale catering is 3%. The standard of large-scale catering is that the total brand sales for one year in a row will reach more than 5 million yuan. However, take-away is not a product for sale, so it is not subject to 17% tax, and the general taxpayer pays 6% value-added tax on take-away products.

legal basis:

measures for the implementation of the pilot project of changing business tax to value-added tax

article 15: value-added tax rate:

(1) except for the provisions in items (2), (3) and (4) of this article, the tax rate is 6%.

(2) providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, and transferring land use rights at a tax rate of 11%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable behavior of domestic units and individuals, the tax rate is zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Article 16 The rate of VAT collection is 3%, unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.