Taxable amount = invoice amount ×(1+ ticket plus tax rate )× comprehensive tax rate

According to Article 16 of the Implementation Measures for the Pilot Reform of Business Tax to VAT, the VAT rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

the tax rate of catering invoices is 6% (the sales of taxable services for 12 consecutive months reach 5 million yuan or more, and 3% is applicable to small-scale taxpayers. Restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to the sale of goods, and do not have to pay VAT according to 17%.

according to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay VAT according to catering services. Among them, the lowest tax rate is 6%.

legal basis:

enterprise income tax law of the people's Republic of China

article 22 the taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax exempted or credited according to the provisions of this law on tax incentives is the taxable amount.

Article 23 The income tax paid overseas for the following income obtained by an enterprise may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated according to the provisions of this Law; The part exceeding the credit limit can be offset by the balance of the annual credit limit after deducting the tax payable in the current year in the next five years:

(1) taxable income of resident enterprises from outside China;

(2) a non-resident enterprise establishes an institution or place in China and obtains taxable income that occurs outside China but is actually related to the institution or place.

article 24 the dividends, bonuses and other equity investment income distributed by a resident enterprise from a foreign enterprise directly or indirectly controlled by the resident enterprise, which belongs to the income burden of the income tax actually paid by the foreign enterprise abroad, can be used as the deductible overseas income tax of the resident enterprise and be credited within the credit limit specified in article 23 of this law.