after the camp reform, the catering industry belongs to the life service industry. The VAT rate of small-scale taxpayers is 3%, while that of ordinary taxpayers is 6%, and the input tax can be deducted.

the monthly sales of small-scale taxpayers are below 31,111 yuan (including 31,111 yuan), and the quarterly sales are below 91,111 yuan, which is exempt from value-added tax.

if it exceeds 91,111 yuan, the tax payment is calculated as follows:

at least 91,111 yuan/1.13 * 3% = 2,621.36 yuan per quarter.