The minimum tax rate paid on catering invoices is 6%, and the minimum tax rate paid on small-scale catering is 3%. The standard for large-scale catering is that the total branded sales for one consecutive year reaches more than 5 million yuan. But takeaway is not a sales product, do not have to pay tax at 17%, general taxpayers pay VAT on takeaway products at 6%. All taxpayers other than small-scale taxpayers are collectively called general taxpayers, and special invoices for VAT can only be issued by general taxpayers.

Legal basis: Implementation Measures for the Pilot Scheme of Changing Business Tax to Value-added Tax

Article 15

Value-added tax rate:

(1) If a taxpayer engages in a taxable act, the tax rate shall be 6%, except for the provisions of items (2), (3) and (4) of this article. (ii) The tax rate shall be 11% for the provision of transportation, postal, basic telecommunication, construction and real estate leasing services, the sale of real estate and the transfer of land use rights.

(iii) Provision of tangible movable property leasing services, the tax rate is 17%. (iv) Cross-border taxable acts incurred by domestic units and individuals, the tax rate is zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 16 The value-added tax (VAT) levy rate is 3%, unless otherwise provided by the Ministry of Finance and the State Administration of Taxation.