Subjectivity of law:

According to Article 16 of the Implementation Measures for the Pilot Reform of Business Tax to VAT, the VAT collection rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. The tax rate of catering invoices is 6% (the sales of taxable services for 12 consecutive months reach 5 million yuan and above, and 3% is applicable to small-scale taxpayers. Restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to the sale of goods, and do not have to pay VAT according to 17%. According to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%. Legal objectivity:

Article 17 of the Law on the Administration of Tax Collection

Taxpayers engaged in production and business operations should open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates in accordance with relevant state regulations, and report all their account numbers to the tax authorities.

banks and other financial institutions should register the number of tax registration certificate in the account of taxpayers engaged in production and business operations, and register the account number of taxpayers engaged in production and business operations in the tax registration certificate.

when the tax authorities inquire about the accounts opened by taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.