If the catering enterprise is a general taxpayer, the value-added tax is levied at the rate of 6%, and the input tax can be deducted by providing catering services. If the catering enterprise is a small-scale taxpayer, the value-added tax shall be calculated and paid at the rate of 3%, and the input tax shall not be deducted. When ordinary taxpayers handle the value-added tax business, they can deduct the input tax by collecting the value-added tax at the applicable tax rate. However, if a small-scale taxpayer applies for value-added tax, the value-added tax will be levied according to the collection rate, and the input tax cannot be deducted.
1. What is a catering invoice?
Catering invoice is a special invoice for catering industry. Invoice refers to the written proof of receipt and payment provided by all units and individuals in business activities such as buying and selling goods, providing services or accepting services. It is the legal proof of financial revenue and expenditure, the original basis of accounting, and an important basis for law enforcement inspection by audit institutions and tax authorities.
Second, the division of the scope of business tax and value-added tax.
Business tax and value added tax are turnover taxes. Business tax is mainly levied on various services, as well as on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, as well as on processing, repair and repair business. The nature of the two taxes is the same, and their respective collection fields are different, which can be clearly divided in theory. However, there are some specific differences in actual operation, and the country has made some specific regulations. Among them, the business involves hotels, restaurants, tourism and so on. According to the principle of mixed sales, it is easier to determine the scope of taxation. For example, the catering industry, while providing food, also provides cigarettes and other commodities, and business tax should be levied according to the catering industry. Another form of operation is self-made food in the catering industry, which can be sold both internally and externally. If the hotel sets up an independent accounting counter at the gate, it will not only provide homemade food (such as moon cakes, birthday cakes, fast food, etc. ) to its customers, but also to promote foreign sales, which is a part-time behavior. When dividing mixed sales or part-time operation, we must strictly distinguish the concepts of the two, so as to correctly divide the tax scope of business tax and value-added tax.
In other service industries, the situation is more complicated. For example, the photo studio opened by the hotel provides picture frames, photo albums and other commodities while taking wedding commemorative photos. Such mixed sales should be subject to business tax in accordance with other service industries. This is because this kind of sales business mainly provides labor services and sells goods at the same time. In this case, mixed sales should be subject to business tax.
Service industry invoices provided by the pilot area of changing business tax to value-added tax The pilot area of changing business tax to value-added tax provides transportation services (excluding railway transportation), research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and forensic consulting services, and provides corresponding special invoices for value-added tax from the date of the pilot.
legal ground
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 2 VAT rate:
(1) Unless otherwise specified 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 the tax rate of 1 1%:
1. Agricultural products such as grain, edible vegetable oil and edible salt;
2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;
3 books, newspapers, magazines, audio-visual products and electronic publications;
4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;
5. 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 labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.