legal analysis: the minimum tax rate for catering invoices is 6%, and the minimum tax rate for small-scale catering is 3%. The standard of large-scale catering is that the total brand sales for one year in a row will reach more than 5 million yuan. However, take-away is not a product for sale, so it is not subject to 17% tax, and the general taxpayer pays 6% value-added tax on take-away products. Taxpayers other than small-scale taxpayers are collectively referred to as general taxpayers, and special invoices for value-added tax can only be issued by general taxpayers.

legal basis:

implementation measures for the pilot project of changing business tax to value-added tax

article 15: value-added tax rate: (1) except for the provisions in 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.

article 16 the collection rate of value-added tax is 3%, unless otherwise stipulated by the Ministry of finance and State Taxation Administration of The People's Republic of China.