According to the provisions of Article 16 of the Pilot Implementation Measures for Changing Business Tax to VAT, the VAT collection rate is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. The tax rate of catering invoices is 6% (continuous 12 months taxable service sales reach 5 million yuan and above, and 3% is applicable to small-scale taxpayers. Restaurants, restaurants and other catering enterprises sell take-away food, which does not belong to the sale of goods, and do not have to pay VAT according to 17%. According to the relevant regulations after the reform of the camp, taxpayers who provide catering services sell take-away food and pay value-added tax according to catering services. Among them, ordinary taxpayers apply the lowest tax rate of 6%.

Legal objectivity:

Article 15 of the Measures for the Pilot Implementation of Changing Business Tax to Value-added Tax: (1) Taxpayers have taxable behavior, except as provided in Items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China. "Measures for the Implementation of the Pilot Project of Changing Business Tax to VAT" Article 16 The VAT collection rate is 3%, unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.