Calculation method of catering invoice tax:

1. Taxable amount for small-scale taxpayers = sales revenue excluding tax × applicable tax rate;

2. For general taxpayers, tax payable = current output tax-current input tax.

the value-added tax point of small-scale taxpayer catering enterprises is 3%, and that of general taxpayer catering enterprises is 6%.

Taxpayer enterprises can collect VAT invoices through online application. According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax, the input tax on purchased passenger transport services, loan services, catering services, residents' daily services and entertainment services shall not be deducted from the output tax.