In 2121, the face tax rate of ordinary VAT invoices for electronic catering in Shenzhen is divided into the following two situations:

1. The tax rate of small-scale taxpayers is 1% (during the epidemic period);

2. If it is a general VAT taxpayer, the coupon rate of the general VAT invoice for electronic catering is 6%.

The special VAT invoice is designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and it is only used by general VAT taxpayers. It serves as an important accounting voucher for taxpayers to reflect their economic activities, and it is also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT. The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.

legal basis

article 12 of the provisional regulations on value-added tax of the people's Republic of China is 3%, unless otherwise stipulated by the State Council. Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.

small-scale taxpayers who have sound accounting and can provide accurate tax information can register with the competent tax authorities. If they are not small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these Regulations. Article 15 The following items shall be exempted from VAT:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) antique books;

(4) imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) imported materials and equipment provided free of charge by foreign governments and international organizations;

(6) articles for the exclusive use of persons with disabilities are directly imported by organizations of persons with disabilities;

(7) articles sold and used by oneself.

in addition to the provisions of the preceding paragraph, the tax exemption and reduction items of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.