After applying for a tax-control system from the IRS to purchase a general invoice, you can open it. The key point is that if the meal in the store, belonging to the general service at 6%, if it is delivered or packaged takeaway, to be calculated according to the sale of goods 17%. If it is a small-scale taxpayer is calculated at 3%.

According to the "People's Republic of China *** and the State Invoice Management Measures Implementation Rules" (State Administration of Taxation Decree No. 37) Article 28: Units and individuals in the issuance of invoices, it must be done in accordance with the number of order to fill out the invoices, fill out the items are complete, the content is true, handwriting is clear, all the joints of the one time to print the contents of the exact same, and in the invoices and deductions to the invoices and the special seal stamped invoices. So there is no need to stamp the invoice's bookkeeping section.

According to Article 2 of the Announcement of the State Administration of Taxation on Relevant Issues Concerning the Issuance of VAT Invoices (Announcement No. 16 of 2017 of the State Administration of Taxation), when a seller issues a VAT invoice, the content of the invoice shall be truthfully issued in accordance with the actual sales, and shall not be filled in according to the buyer's request that is not in line with the actual transaction.

Therefore, when issuing invoices, catering companies are required to provide "catering fee" and other contents without attaching the list of dishes and drinks.

Now is the camp change, catering invoices from the original local tax issued by the state tax issued by the state tax, if you are catering units, please take the business license, tax registration, financial seal, official seal to the location of the state tax department to apply for invoices, invoices below 30,000 yuan are tax exempted, according to your unit operation can apply for a flat-rate tax or tax exemption. If you are just an individual who wants to open a catering invoice, then please just go directly to the hall of the state tax department to open it.

The invoice is used as a proof of tax payment. Generally, if you issue an invoice, you have to pay the tax and do your duty as a taxpayer.

There is a direct correlation between paying taxes and the invoice issued.

The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge and enterprise income tax, personal income tax and so on.

A part of the catering industry, in order to maximize profits, usually tells us that there are no more invoices when we ask for them or refuses to give invoices by reducing or exempting the amount of consumption. This is actually a phenomenon of tax evasion, which is extremely common in the catering industry.

When we go to a restaurant, we must remember to ask for an invoice. Citizens have the obligation to inform others to do their duty as taxpayers, and at the same time have the right to monitor and report the phenomenon of tax theft and evasion.