camp reform means changing business tax into value-added tax.

The catering industry is not part of the modern service industry in the reform of the camp, so it still pays business tax. However, the catering services provided by taxpayers for off-site consumption (such as packaging) should pay value-added tax. If this taxable behavior does not happen frequently, taxpayers can choose to pay taxes according to small-scale taxpayers, and the value-added tax rate of 3% is applicable.

after the camp reform, VAT taxpayers are divided into general taxpayers according to their scale (annual sales >; = 5 million yuan), the applicable tax rates are 17%, 13%, 11% and 6% respectively; Small-scale taxpayers (annual sales <: 5 million yuan), the applicable tax rate is 3%, and some special businesses are simply levied, and the applicable tax rate is 3%. The catering industry belongs to the life service industry, and the tax rate may be 6% after the reform. If the simple collection method is applied after the reform, the tax rate will be 3%.

I hope this answer can bring you some help and be adopted.