1, the value-added tax rate of small-scale taxpayers in catering industry is 3%, and that of general taxpayers in catering industry is 6%;

2. Preferential tax policies:1October 20 18 1 February 2020 12 3 1, and small-scale VAT taxpayers with monthly sales of less than 30,000 yuan (paying 90,000 yuan quarterly) are exempt from VAT;

3. General taxpayers 6%, small-scale taxpayers 3%. The special preferential policy enjoyed during the epidemic period is 1%. All walks of life have corresponding tax rates, and the catering service industry is no exception, which is generally 6% or 3%. In special circumstances, there is a tax rate of 1% or 0.

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

(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1, grain and edible vegetable oil;

2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;

3. Books, newspapers and magazines;

4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;

5. Other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by 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.

Article 10 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.