Food and beverage belongs to the service industry, small-scale taxpayers should choose a tax rate of three percent for invoicing; general taxpayers is six percent. The tax of catering industry mainly refers to the collection of all the taxes related to the catering industry. The main taxes it pays are business tax, enterprise income tax, education surcharge and urban construction and maintenance tax and so on.

1. Business tax. Catering industry tax payer's tax turnover is catering for all the prices and out-of-the-price charges collected, is levied at a rate of 5%.

2. Enterprise income tax. According to the taxpayer's operating income and other aspects of income, levied at a rate of 25%, for the annual taxable income does not exceed 60,000 yuan, including small micro-profit enterprises, levied at a rate of 20%, the state needs to focus on supporting the high-tech enterprises of the tax rate of 15%, for the non-resident enterprises not set up establishments in China or has been set up but its income and the establishment of the establishment of the establishment of the establishment of the establishment of the place of the non-resident enterprise, levied at a rate of 10%. For non-resident enterprises that have not set up an establishment in China or have set up but their income is not directly related to the establishment, the tax rate is 10%.

3. Education surcharge and urban construction and maintenance tax. The tax is mainly levied according to the actual amount of business tax paid by the enterprise and the prescribed tax rate.

Legal basis

The People's Republic of China*** and the State Provisional Regulations on Value-added Tax, Article 2 Value-added tax rate:

(a) Taxpayers selling or importing goods, in addition to the provisions of items (b) and (c) of this article, the tax rate is 17%.

(2) Taxpayers selling or importing the following goods shall be subject to a tax rate of 13%: grain, edible vegetable oil; tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, and coal products for residential use; books, newspapers, and magazines; feedstuffs, chemical fertilizers, pesticides, agricultural machinery, and agricultural films; and other goods as prescribed by the State Council.

(3) Taxpayers exporting goods, the tax rate is zero; however, the State Council provides otherwise.

(d) Taxpayers providing processing, repair and repair services (hereinafter referred to as taxable services), the tax rate is 17%.

The adjustment of the tax rate shall be decided by the State Council.