3% or 6%. The minimum tax rate for catering invoices is 6%, and the minimum tax rate for small-scale catering is 3%. The standard of large-scale catering is that the total brand sales for one year in a row will reach more than 5 million yuan. However, take-away is not a product for sale, so it is not subject to 17% tax, and the general taxpayer pays 6% value-added tax on take-away products. Taxpayers other than small-scale taxpayers are collectively referred to as general taxpayers, and special invoices for value-added tax can only be issued by general taxpayers. Legal basis: Article 15 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax. VAT rate: (1) Taxpayers have taxable behavior, except for the provisions in Items (2), (3) and (4) of this article, the tax rate is 6%. (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 1.7%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.