1. Catering lease contract: If the restaurant venue is leased, the lease contract tax shall be paid according to national regulations, and the tax rate is 1.1%. On the contract tax stamp, fill in the "1121 collective land lease contract" in the "tax item" column.

2. catering service contract: if catering service is provided, service contract tax shall be paid according to national regulations, and the tax rate is 5%. On the contract tax stamp, fill in "3121 service, real estate and intangible assets lease contract and other service contracts" in the "tax item" column.

3. Contract for the transfer of catering management right: If the catering management right is transferred, the transfer contract tax shall be paid according to the national regulations, and the tax rate is 1.5%. On the contract tax stamp, fill in the "1119 land use right transfer contract, mining right transfer contract and other rights transfer contracts" in the "tax item" column.