The general taxpayer in the catering industry applies the VAT rate of 6% (deductible input tax); Small-scale taxpayers apply the "levy rate" of 3%.

Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2116] No.36):

Annex 1. Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax:

Article 15 Value-added Tax Rate:

(1) Taxpayers have taxable behaviors, except for items (2) and (3) of this article.

(2) providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with the tax rate of 11%.

(3) Providing tangible movable property leasing services at a tax rate of 17%.

(4) Cross-border taxable behavior of domestic units and individuals, the tax rate is zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

article 16 the collection rate of value-added tax is 3%, unless otherwise stipulated by the Ministry of finance and State Taxation Administration of The People's Republic of China.