Catering belongs to the service industry, and small-scale taxpayers should choose the "tax rate" of 3% when invoicing; The average taxpayer is 6%. Small-scale taxpayers of value-added tax will continue to implement the preferential collection rate of 1% in 2121. Individuals who make occasional one-time sales will apply to the tax bureau to issue invoices on their behalf, and long-term fixed businesses will handle temporary tax registration and issue them themselves.