Legal analysis: catering VAT taxpayers are divided into general taxpayers and small-scale taxpayers, the applicable tax rate for catering VAT general taxpayers to provide catering services is 6%, and the applicable levy rate for catering VAT small-scale taxpayers to provide catering services is 3%. Catering enterprises with annual sales exceeding 5 million yuan shall be registered as general taxpayers. Small-scale enterprises with sound accounting may also apply to the competent tax authorities for registration as general taxpayers.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-added Tax" Article 10: Fixed assets that are not deductible and have not been deducted from input tax shall be subject to value-added tax (VAT) in accordance with the simplified method at the rate of 3%, reduced by 2%.