The tax rate of catering invoices is 6% (the sales of taxable services have reached 5 million yuan or more for 12 consecutive months, and 3% is applicable to small-scale taxpayers.

according to the business tax regulations, the business tax rate of catering industry is 6%. In the Table of Business Tax Items and Rates attached to the revised Provisional Regulations of the People's Republic of China on Business Tax, catering belongs to the seventh category: service industry, with a tax rate of 5%. In addition to the business tax of 5% of service income, there are various additional taxes and fees, which are about 6% of income.

"restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to the sale of goods, and do not have to pay VAT at 17%." Lin Feng said that according to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.

Extended information:

According to the Detailed Rules for the Implementation of the Business Tax Regulations of the People's Republic of China (effective as of October 1, 2119), the business tax threshold mentioned in Article 23 of the Regulations means that the total turnover of taxpayers has reached the threshold.

the scope of application of the business tax threshold is limited to individuals.

The scope of the business tax threshold is as follows:

(1) The monthly turnover is 1,111-5,111 yuan if the tax is paid on time;

(2) for each tax payment, the turnover is RMB 111 per day.

The finance departments (bureaus) and tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable tax thresholds in their respective regions according to the actual conditions, and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

The Decision on Amending the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Provisional Regulations of the People's Republic of China on Business Tax (Order No.65 of the Ministry of Finance of the People's Republic of China) shall come into force on October 1, 2111.

The purpose of promulgation and implementation of this decree is to implement the State Council's requirements for supporting the development of small and micro enterprises. Therefore, the Ministry of Finance and State Taxation Administration of The People's Republic of China decided to amend some provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax.

Revision of some business tax clauses: Paragraph 3 of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax is revised as follows: "The scope of the business tax threshold is as follows: First, the monthly turnover is 5,111-21,111 yuan for those who pay taxes on time; The second is to pay taxes on a per-time basis, which is 311-511 yuan per (daily) turnover. " This decision shall come into force as of October 1, 2111.

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