Current location - Recipe Complete Network - Catering training - After the VAT reform, the tax burden of the catering industry has been reduced
After the VAT reform, the tax burden of the catering industry has been reduced
Before the VAT reform, business tax For example, 100 yuan * 5% = 5 yuan

value-added tax If the general taxpayer is 6%, the tax rate

is

100 / (1 + 6%)* 6% = 5.66 minus the input tax or water and electricity expenses of your purchased ingredients, for example, 1.66 yuan, the actual tax payable is 4 yuan

,

and the decrease is about 20% (5-4)/5=20%.