Taxpayers of catering value-added tax are divided into general taxpayers and small-scale taxpayers. The applicable tax rate for general taxpayers of catering VAT is 6%, and the applicable tax rate for small-scale taxpayers of catering VAT is 3%. Catering enterprises with annual sales exceeding 5 million yuan shall be registered as general taxpayers. Small-scale enterprises with sound accounting can also apply to the competent tax authorities for registration as general taxpayers.

legal ground

Article 2 of the Provisional Regulations on VAT Rate: (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods 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 the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council; (3) Taxpayers sell labor services and intangible assets at a tax rate of 6%, except as otherwise provided in items 1, 2 and 5 of this article; (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated in the State Council; (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council. Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.