When the catering industry issues VAT invoices, the tax rate of general taxpayers is 6%, and that of small-scale taxpayers is 3%.

the invoicing content of the VAT ordinary invoice is the meal fee. Ordinary VAT invoices can be exchanged, and there is no time limit. The general VAT invoice refers to the receipt and payment voucher issued and collected during the purchase and sale of goods, provision or acceptance of services and other business activities. Any unit or individual in the purchase and sale of goods, provide or accept services and engage in other business activities, in addition to the special VAT invoices issued and collected by general VAT taxpayers, all kinds of receipts and payments issued and collected are ordinary invoices.

in order to ensure that the value-added tax, which belongs to extra-price tax, is issued with the invoice indicating the implementation of the tax deduction system for the use of enterprises. When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax respectively. Special invoices used as deduction vouchers are limited to general taxpayers whose buyers and sellers are VAT.

Ordinary invoices are used as commercial vouchers. Ordinary invoices refer to receipts and payments issued and collected in the course of buying and selling commodities, providing or receiving services and engaging in other business activities. It is relative to the special VAT invoice. Ordinary invoices are not deductible, and they are paid in full according to the output tax.

Legal basis

Measures of the People's Republic of China on the Administration of Invoices

Article 4 The tax authorities in the State Council are responsible for the administration of invoices nationwide. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities in invoice management. Article 8 An enterprise that prints invoices shall meet the following conditions:

(1) Obtaining a printing business license and a business license;

(2) The equipment and technical level can meet the needs of printing invoices;

(3) It has a sound financial system and strict quality supervision, safety management and confidentiality systems.

the tax authorities shall determine the enterprises that print invoices by means of bidding, and issue invoices with quasi-certification.