The tax rate of the catering industry is as follows:

1. Value-added tax: 3% is applicable to small-scale taxpayers and 6% is applicable to general taxpayers.

2. enterprise income tax: the general enterprise tax rate is 25%, and the small-scale low-profit enterprise tax rate is 21%.

3. Urban maintenance and construction tax: 7% (or 5% or 1%) of the paid business tax, with the specific tax rate determined according to the taxpayer's location.

4. education surcharge: 3% of the paid business tax.

5. Local education surcharge: 2% of the business tax paid.

6. Water conservancy fund: 1% of the business tax paid.

Preferential tax policies for catering industry:

1. Preferential treatment for small-scale taxpayers of value-added tax: 3% tax rate applies to small-scale taxpayers providing catering services;

2. VAT preferential treatment for general taxpayers: general taxpayers can enjoy the tax rate of 9% when providing catering services;

3. Refund on demand policy: Eligible catering enterprises can enjoy the policy of refund on demand of value-added tax and refund part of the value-added tax;

4. Tax relief for small and micro enterprises: eligible small and low-profit enterprises can enjoy the income tax relief policy;

5. Local tax incentives: Some regions may provide local tax incentives for the catering industry according to the local economic development.

to sum up, the tax rate of catering industry includes value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge, local education surcharge and water conservancy fund, and the specific tax rate varies according to the taxpayer's location and tax amount.

Legal basis:

Provisional Regulations on Value-added Tax

Article 2

VAT rate:

(1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, except as otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

3. Books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(5) Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero. The adjustment of tax rate is decided by the State Council.