After the VAT reform, the small-scale VAT on catering is subject to a VAT levy rate of 3% (not the tax rate).
Article 16 ofAnnex 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS [2016] No. 36)
The VAT levy rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.