what is the tax rate of catering industry in general?

the tax rate of value-added tax refers to the proportion of value-added tax payable by VAT taxpayers in the current period to taxable sales income in the current period.

The specific calculation is as follows:

tax rate = current value-added tax payable/current taxable sales income

current value-added tax payable = current output tax-actual input tax deduction

actual input tax deduction = initial input tax deduction+. General catering to buy vegetables and meat? No receipt? Most of the tax bureaus are approved for collection? Is according to your income? Gross profit is multiplied by a ratio to collect income tax.

Minimum tax burden for all industries:

Catering industry? 2.11%

Road transportation? 2.11%

production and supply of electric power and heat? 1.51%

electrical machinery and equipment manufacturing? 2.11%

real estate? 4.11%

Textile and clothing, shoes and hats manufacturing? 1.11%

textile industry? 1.11%

textile industry-socks industry? 1.11%

nonmetallic mineral products industry? 1.11%

Waste resources and waste materials recycling processing industry? 1.51%

handicrafts and other manufacturing industries? 1.51%

handicrafts and other manufacturing industries-pearls? 4.11%

Chemical raw materials and chemical products manufacturing? 2.11%

computer service industry? 2.11%

Furniture manufacturing? 1.51%

Construction and installation industry? 1.51%

building materials manufacturing? 3.11%

building materials manufacturing-cement? 2.11%

metal products industry? 2.11%

metal products industry-spring? 3.11%

metal products industry-

bearing bush? 6.11%

residential service industry? 1.21%

Retail? 1.51%

Wood processing and wood, bamboo, rattan, brown and grass products industries? 1.11%

agriculture, forestry, animal husbandry and fishery services? 1.11%

Agricultural and sideline food processing industry? 1.11%

wholesale industry? 1.11%

leather, fur, feather (velvet) and its products industry? 1.11%

What is the tax rate of the service industry in the camp reform

The tax rate of the industry is simply the tax burden rate of each industry, and the actual tax paid is divided by the tax basis.

The Ministry of Finance? State Taxation Administration of The People's Republic of China? Notice on comprehensively pushing forward the pilot project of changing business tax into value-added tax (Caishui [2116] No.36): Annex 1 Implementation Measures of Changing Business Tax into Value-added Tax:

Article 15? Value-added tax rate:

(1) Taxpayers who engage in taxable activities, except as stipulated in Items (2), (3) and (4) of this article, have a tax rate of 6%.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with a tax rate of 11. The tax rate is 1.7%.

(4) The tax rate is zero for cross-border taxable activities of domestic units and individuals. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

Article 16 The rate of VAT collection shall be 3%, unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.