In China, many people may open stores, and many people open restaurants. If you have already opened restaurants and earned some money, what is the tax rate of invoices? How is the tax rate calculated? In order to help you better understand the relevant legal knowledge, I have compiled the following contents.

1. What is the invoice tax rate of the catering industry? The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and the tax rate on VAT invoices issued by ordinary taxpayers is 6%. Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT. The implementation of special VAT invoices is a key step in the VAT reform. It is different from ordinary invoices, not only has the function of commercial vouchers, but also the buyer has to pay VAT to the seller because of the implementation of tax deduction based on invoices. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.

2. Calculation method of tax point 1. Value-added tax is 1.7% and 3% of sales revenue (this is turnover tax, which is applicable to general taxpayers and small-scale taxpayers of value-added tax respectively); 2. Urban construction tax is paid at different tax rates for taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, and within the management scope of the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; Where the taxpayer is located in suburban counties and towns, the tax rate is 5% of the value-added tax; If the taxpayer's location is not within the scope of items 1 and 2, the tax rate shall be 1% of the value-added tax; 3. The education surcharge shall be paid at 3% of the value-added tax paid; 4. The local education surcharge is paid at 2% of the value-added tax paid; 5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase); 6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter); 7. Property tax shall be paid at 71%* of the original value of the own property; 8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount for different models is different, XX yuan); 9. Enterprise income tax is paid according to taxable income (adjusted profit): 18% for taxable income within 31,111 yuan (inclusive), 27% for taxable income between 31,111 yuan and 1,111 yuan (inclusive), and 33% for taxable income above 1,111 yuan (note: the tax rate is 25% since 2118); 11. Pay wages and withhold personal income tax. Except for the value-added tax and enterprise income tax (newly established enterprises on October 1, 2112), all the above taxes are declared and paid to the local taxation bureau. According to the answers above, it can be concluded that the invoice tax rate of catering industry is 6%, and the tax rate above VAT invoices issued by small-scale taxpayers should be 3%, so if the scale is relatively small, the tax paid will be less.