2. In terms of turnover, many catering enterprises are small-scale taxpayers at present. This means that after May 1, the comprehensive tax rate of these catering enterprises will be reduced to 3%, and the tax burden will be significantly lower than the previous tax rate of 5%. For example, the monthly turnover of a restaurant is 103000 yuan, and the business tax is required to be 5 150 yuan (103000×5%) before the "VAT reform". After the "VAT reform", you only need to pay 3,000 yuan [103000/(1+3%) × 3%] as the tax rate. According to this ratio, the "camp reform" will reduce the tax burden of small-scale taxpayers in the catering industry by 4 1.75%. Obviously, compared with the current tax burden, the tax burden of small-scale taxpayers will definitely decrease after the "reform of the camp". In addition, there are many individual industrial and commercial households in the catering industry, and China has a threshold for business tax and value-added tax. For catering enterprises with a monthly sales (business) income of less than 30,000 yuan, the business tax was originally exempted. During the transition period of the camp reform, the previous preferential policies were continued and the value-added tax continued to be exempted.
3. After the "VAT reform", for ordinary taxpayers, taxpayers in the catering industry can eliminate double taxation by obtaining VAT deduction vouchers. For example, a restaurant buys 200,000 yuan of raw materials every month at a tax rate of 13%, and 654.38 million yuan of raw materials such as drinks and drinks at a tax rate of 17%. If other costs are not considered, the restaurant's monthly turnover is 2 million yuan, and the monthly business tax should be 654.38 million yuan (200× the monthly value-added tax should be 75,700 yuan [200/(1+6%) × 6%-[20/(1+03%) ×/.