legal analysis: the general taxpayer's tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%. The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services. Small-scale taxpayers are those whose annual sales fail to meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not frequently engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after meeting the standards and their applications are approved. Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted. The VAT rate of small-scale taxpayers selling goods or taxable services is 3%. Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent, and the impression of the special seal for invoices made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

Legal basis: Law of the People's Republic of China on Tax Collection and Administration

Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

the withholding agent must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities to be submitted according to the time limit and contents of the declaration as stipulated by laws and administrative regulations or determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

Article 26 Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they can handle the above-mentioned declaration and submission by mail, data message or other means according to regulations.

article 28 the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not violate the provisions of laws and administrative regulations by levying, stopping, overpaying, underpaying, collecting in advance, delaying collection or apportioning taxes.

the taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.