Legal analysis: General taxpayers provide catering services, and value-added tax is levied at the tax rate of 6%, which can offset the input tax. Small-scale taxpayers providing catering services are subject to VAT at the rate of 3%, and the input tax cannot be deducted. Taxpayers must issue VAT invoices at the actual applicable tax rate of 6% or the collection rate of 3%.

legal basis: article 15 (1) of the pilot implementation measures for changing business tax to value-added tax, except for items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights, with the tax rate of 11%. (3) Providing tangible movable property leasing services at a tax rate of 1.7%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.