the tax is 3%.

The tax rate on VAT invoices issued by small-scale taxpayers in catering industry is 3%. The special VAT invoice is designed and printed by the producer of State Taxation Administration of The People's Republic of China, which is only used by the general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.