The tax rate of VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and the tax rate of VAT invoices issued by general taxpayers is 6%.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

Carrying out special invoices for value-added tax is a key step of value-added tax reform. It is different from ordinary invoice, not only has the function of commercial voucher, but also the buyer has to pay value-added tax to the seller because of the tax deduction by invoice.

It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.

Second, the calculation method of tax point

1, the value-added tax is 17% and 3% of the sales revenue (this is a turnover tax, which is applicable to general taxpayers and small-scale taxpayers);

2. Urban construction tax applies different tax rates to taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, as well as the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; If the taxpayer is located in a suburban county or town, the tax rate is 5% of VAT; If the taxpayer's location is not within the range of 1 and 2, the tax rate is 1% of the value-added tax;

3. The education surcharge is paid at 3% of the value-added tax already paid;

4. The local education surcharge is paid at 2% of the value-added tax;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

7. Property tax shall be paid at 70%* of the original value of the own property;

8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);

9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)

10, personal income tax is withheld and remitted for wages.

Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.

According to the above answers, it can be concluded that the invoice tax rate of catering industry is 6%, and the tax rate on VAT invoices issued by small-scale taxpayers should be 3%, so if the scale is relatively small, the tax paid will be less.