Legal analysis: The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, while that of ordinary taxpayers is 6%. Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.

legal basis: article 31 of the law of the people's Republic of China on the administration of tax collection, taxpayers and withholding agents shall pay or remit tax within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.