1. What is the tax rate of the catering industry? The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and the tax rate on VAT invoices issued by ordinary taxpayers is 6%.

2. Taxpayers in the catering industry 1. Small-scale taxpayers In terms of turnover, many restaurants are now classified as small-scale taxpayers. After May 1, 2116, the comprehensive tax collection rate of restaurants will be reduced to 3%, and the tax burden will be significantly reduced. As there are many individual businesses in the catering industry, and there are thresholds for business tax and value-added tax in China, this part of the restaurants whose monthly sales (business) income does not exceed 31,111 yuan were originally exempted from business tax and will continue to be exempted from value-added tax in the future. 2. General Taxpayer Regarding general taxpayers, many people will notice that the tax rate is adjusted to 6%. Does this mean that the tax burden has increased? The relevant tax administrators explained that the business tax is a link tax, that is to say, as long as it is in business, no matter whether it is compensation or profit, it is necessary to pay taxes. The value-added tax is based on the value-added part of goods or services, and the tax rate has increased, but the purchase cost of some fixed assets can be deducted, but the actual tax burden is reduced. Therefore, after reading this article, it is clear to everyone that the tax rate for the catering industry is 3% or 6%, so the calculation of taxes and fees should be carried out in accordance with the regulations, and taxes and fees should be paid within the specified time, which is something that everyone needs to understand clearly.