If the catering enterprise is a general taxpayer, the tax rate of the catering invoice is 6%, and the input tax can be deducted. If the catering enterprise is a small-scale taxpayer, the tax rate of the catering invoice is 3%, and the input tax cannot be deducted.

legal ground

Article 11 of the Provisional Regulations on Value-added Tax

Small-scale taxpayers selling goods or taxable services shall calculate the tax payable according to the sales amount and the collection rate by simple methods, and shall not deduct the input tax. Calculation formula of tax payable:

Taxable amount = sales × collection rate

The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

Article 12 of the provisional regulations on value-added tax

The collection rate of value-added tax for small-scale taxpayers is 3%.

The adjustment of the collection rate is decided by the State Council.