the vat rate of the catering industry is 6%. Implement monthly declaration and payment.

the tax basis is the taxable sales of catering services provided by taxpayers, including cash income, operating income and sales income. The tax rate on VAT invoices issued by ordinary taxpayers is 6%. The tax rate on VAT invoices issued by small-scale taxpayers is 3%. At the same time, if the annual taxable sales of catering enterprises do not reach 1 million yuan, the value-added tax will be exempted.

How do catering enterprises apply for VAT relief?

1. Catering enterprises need to meet certain conditions to apply for VAT relief. According to the No.1 Document of State Taxation Administration of The People's Republic of China in 2123, if small-scale taxpayers engage in VAT taxable sales, and the total monthly sales do not exceed RMB 1,111,111, they shall be exempted from VAT sales and other items, and the relevant columns of tax-free sales of small and micro enterprises or sales below the threshold shall be filled in the tax return. If you open 281 thousand yuan at a time, you can be tax-free under normal circumstances.

2. If the quarterly sales of small-scale taxpayers exceed 311,111 yuan, the value-added tax shall be levied at a reduced rate of 1%. For sales subject to VAT reduction at 1% rate, please fill in the relevant columns of 3% rate of sales subject to VAT excluding tax in Table 1, and calculate the taxable sales subject to VAT reduction to 2%, and fill in the relevant columns of taxable amount reduction in the current taxable sales period and the relevant columns of tax reduction items in the tax reduction declaration list.

to sum up, the vat rate of catering enterprises is 6%. When selling catering services, catering enterprises need to calculate the value-added tax according to 6% of sales and pay it to the tax authorities. At the same time, catering enterprises can also enjoy some preferential policies of value-added tax, such as the exemption of value-added tax for small-scale taxpayers and the deduction of input tax. The value-added tax policies in different regions may be different, and the specific situation needs to be determined according to local policies.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 9

The tax authorities should strengthen team building and improve the political and professional quality of tax personnel. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to overpay taxes or deliberately make things difficult for taxpayers and withholding agents.