Legal analysis: the value-added tax rate of small-scale taxpayers in catering industry is 3%, and that of general taxpayers in catering industry is 6%. Preferential tax policies: from October 1, 2118 to February 31, 2121, small-scale taxpayers with monthly sales of less than 31,111 yuan (paying 91,111 yuan quarterly) are exempted from value-added tax. The catering industry is one of the life service industries included in the scope of this "camp reform". Before the completion of the "camp reform", it was a taxable business tax service with a tax rate of 5%. After the "camp reform", the general taxpayer tax rate of the catering industry was 6%, while the comprehensive tax rate applicable to small-scale taxpayers was 3%.

The change of tax burden after the accounting reform in the catering industry is a taxable service of business tax with a tax rate of 5% before the completion of the reform. The pilot implementation measures for changing business tax to value-added tax has clearly stipulated that the tax rate of general taxpayers in catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%.

according to the regulations, catering enterprises with annual sales exceeding 5 million yuan should be registered as general taxpayers, while enterprises with annual sales not exceeding the prescribed standards are small-scale taxpayers. If it is a small-scale taxpayer with sound accounting, it can also apply to the competent tax authorities for registration as a general taxpayer.

Legal basis: Provisional Regulations of the People's Republic of China on Value-added Tax

Article 2 VAT rate:

(1) Taxpayers selling goods, services, tangible movable property leasing services or imported goods, unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%.

(2) Taxpayers selling transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, the tax rate is 11%:

(3) Taxpayers selling services and intangible assets, except as otherwise provided in items 1, 2 and 5 of this article, the tax rate is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(5) Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero. The adjustment of tax rate is decided by the State Council.

Article 12 The rate of VAT collection for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.