13% and 16%, 17%, 20%. According to the relevant network query, the tax rate of catering in Guangzhou is in accordance with the provisions of the VAT rate. At present, the general tax rate of VAT is 13%, and the catering industry belongs to the general taxpayer. According to the VAT rate, its tax rate is also 13%. The tax rates for cosmetics are 13%, 16%, 17% and 20%.