the tax rate for issuing catering fees in quota invoice is 5%. Urban construction tax, education surcharge and local education surcharge are levied according to the business tax, and income tax is paid according to the profit (tax caliber). Quota invoice is purchased by the business unit with the tax registration certificate, and the business unit has to pay the tax within the specified time. When paying taxes, the original invoice should be returned to the tax department, which collects taxes according to the number of invoices issued. If quota invoice is lost, it should be notified to the tax department in time. If it is overdue, the tax will be paid according to the quantity purchased at that time.

tax rate refers to the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, fixed tax rate and excess progressive tax rate.

Provisional Regulations on Value-added Tax of the People's Republic of China Article 2 VAT rate:

(1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

Agricultural products such as grain, edible vegetable oil and edible salt;

tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

books, newspapers, magazines, audio-visual products and electronic publications;

feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

other goods specified by the State Council.

(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(5) Domestic units and individuals selling services and intangible assets within the scope specified by the State Council across borders shall have a tax rate of zero.

the adjustment of tax rate is decided by the State Council.

article 6 the sales amount refers to the total price and extra-price expenses collected by taxpayers in taxable sales activities, but does not include the output tax collected.

the sales amount is calculated in RMB. If a taxpayer settles sales in a currency other than RMB, it shall be converted into RMB.