the tax point of the invoice for meal expenses is different in different regions, which needs to be determined according to the business object and the content. The calculation method is: the tax payable is equal to the invoice amount multiplied by (1+ ticket plus tax rate) multiplied by the comprehensive tax rate. Comprehensive tax rate and catering business tax are calculated and paid at the rate of 5% of turnover. Urban construction tax is calculated and paid according to the actual business tax rate. The tax rate of the business address urban area is 7%; The tax rate in counties and towns is 5%; The tax rate outside the above areas is 1%.

education surcharge, which is calculated and paid according to the actual business tax at the rate of 3%; Local education surcharge is calculated and paid at the rate of 2% according to the actual business tax. Personal income tax is calculated and paid according to the turnover and the surcharge rate is about 2%, which varies from place to place. The comprehensive tax rate is about 7.6%, which varies from place to place. The extra rate of tickets is 21%, which varies from place to place.

The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and that of ordinary taxpayers is 6%. Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice.

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 chattel rental services or imported goods, unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

3. Books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets 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.