As we all know, due to different VAT items, the state has different regulations on the VAT invoice tax rate. Catering service belongs to life service. People can't live without eating and drinking. There are many restaurants in real life. However, some of them don't know what their VAT invoice tax rate is. I. Invoice tax rate of catering value-added tax General taxpayers provide catering services, and the value-added tax is levied at the rate of 6%, which can offset the input tax. Small-scale taxpayers providing catering services shall be subject to VAT at the rate of 3%, and the input tax shall not be deducted. Taxpayers must issue VAT invoices according to the actual applicable tax rate of 6% or the collection rate of 3%. Second, whether the standards for issuing VAT invoices are clear and identifiable; Shall not be altered; The project has been completed; The contents of the ticket are consistent, and the par value is consistent with the amount actually collected; All contents are correct; All copies are filled in at one time, and the content and amount of the upper and lower copies are consistent; Invoice and deduction shall be affixed with special invoice seal; Issue special invoices within the prescribed time limit; Shall not issue forged special invoices; Special invoices shall not be disassembled for use; Shall not issue a special invoice inconsistent with the ticket sample uniformly formulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China; If the special invoice issued does not meet the above requirements, it shall not be used as a tax deduction certificate, and the buyer has the right to refuse it. 3. Failing to establish a special invoice management system according to the requirements of the tax authorities when keeping VAT invoices; Failing to set up a special person to keep special invoices in accordance with the requirements of the tax authorities; Failing to set up a special invoice storage place in accordance with the requirements of the tax authorities; Failing to bind the tax deduction certificate into a book as required by the tax authorities; Destroy the basic copy of the special invoice without inspection by the tax authorities; Lost special invoice; Damage (tear) special hair; Failing to implement other special invoice storage requirements put forward by State Taxation Administration of The People's Republic of China or its directly affiliated branches. The state attaches great importance to the adjustment of value-added tax rate, and has done all the preparatory work before implementation, as well as monitoring, analysis, publicity and explanation during implementation, to ensure the smooth and orderly adjustment of value-added tax rate. General taxpayers provide catering services, and value-added tax is levied at the rate of 6%, which can offset the input tax. Small-scale taxpayers providing catering services shall be subject to VAT at the rate of 3%, and the input tax shall not be deducted.