The general taxpayer tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%. The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services.

Small-scale taxpayers are those whose annual sales can't meet the above standards. In addition, individuals, non-enterprise units and enterprises with infrequent VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after meeting the standards and their applications are approved.

small-scale taxpayers can collect value-added tax in a simple way, and their input tax is not allowed to be deducted. The VAT rate of small-scale taxpayers selling goods or taxable services is 3%. Extended information

The simple collection method is adopted for small-scale taxpayers, and the tax rate applicable to small-scale taxpayers is called the collection rate.

considering the small-scale taxpayers' small business scale and unsound accounting, it is difficult to calculate the tax according to the VAT rate and use the special VAT to deduct the input tax, so the proposed method of calculating the tax payable according to the sales volume and the collection rate is implemented. Since July 1, 2114, the VAT rate of small-scale taxpayers has been adjusted to 3%.

Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%. Only ordinary invoices can be issued, and tax authorities are not allowed to issue special invoices for value-added tax.

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