the tax rate is 5%.

according to the "provisional regulations of the people's Republic of China on business tax", the tax basis of catering industry refers to the total price and extra-price fees charged by taxpayers to the other party for providing catering taxable services, which are levied at the business tax rate of 5%. The business quota required by ordinary businesses in Chinese mainland, such as Chinese food and western-style express, is the total sales multiplied by 1.15 (that is, 5%).