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.

In order to make the newly included 1 1 10,000 taxpayers adapt to the new tax system as soon as possible and enjoy the reform dividend as much as possible, the tax authorities have recently launched a new round of policy guidance nationwide. According to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.