Legal analysis: the catering tax rate is 5%. After the "camp reform", the general taxpayer tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%. Catering industry is one of the life service industries included in the scope of "camp reform", and it belongs to business tax taxable services before the completion of "camp reform".

Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

VAT rate (1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this article, have a tax rate of 17% (2) Taxpayers selling or importing the following goods have a tax rate of 13%: 1. Grain and edible vegetable oil II. Tap water, heating, air conditioning, etc. (3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated in the State Council (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council.