The tax rate for catering invoices is 6% (for 12 consecutive months when the sale of taxable services reaches more than 5 million yuan, the small-scale tax payer is 3%). If the catering enterprise is a general taxpayer, the VAT is levied at the rate of 6% and the input tax can be deducted. If the catering enterprise is a small-scale taxpayer, it pays VAT at the rate of 3% and cannot deduct input tax. The sale of takeaway food by catering enterprises is not a sale of products and is not subject to 17% VAT. According to the relevant rules after the change of business tax to VAT, tax payers who supply catering services should pay VAT according to catering services when selling takeaway food.

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The Law of the People's Republic of China on the Administration of Tax Collection

Article 16

Taxpayers engaged in production and business, where the content of tax registration changes, within thirty days from the date of registration of the change by the administrative organ for industry and commerce or before applying for deregistration to the administrative organ for industry and commerce, shall submit a declaration of change or deregistration of tax registration to the tax authorities with relevant documents. Declare for change or cancel the tax registration. Article 18

Taxpayers shall use tax registration documents in accordance with the provisions of the competent tax authorities under the State Council. Tax registration documents shall not be lent, altered, destroyed, traded or forged.