legal analysis: the minimum tax rate for catering invoices is 6%, and the minimum tax rate for small-scale catering is 3%. The standard of large-scale catering is that the total brand sales for one year in a row will reach more than 5 million yuan. However, take-away is not a product for sale, so it is not subject to 17% tax, and the general taxpayer pays 6% value-added tax on take-away products. The tax rate refers to the ratio between the taxpayer's taxable amount and the amount of the taxable object, and is the legal measure for calculating the taxable amount. The tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden, which reflects the depth of tax collection by the state and is the core element of the tax system. The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. Mainly divided into proportional tax rate, progressive tax rate and fixed tax rate. Progressive tax rate over rate: Divide several classes according to the relative rate of the amount of the tax object, and stipulate the corresponding differential tax rate respectively. If the relative rate exceeds one class, the tax will be calculated at the higher tax rate, such as land value-added tax.

legal basis: article 4 of the law of the people's Republic of China on the administration of tax collection stipulates that units and individuals with tax obligations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.