The general taxpayer tax rate of catering industry is 6%, and the comprehensive tax rate applicable to small-scale taxpayers is 3%. The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services. Tax standard for catering industry: 1. If the annual turnover of catering enterprises is below 300,000, the income tax rate is 18%, and the income tax rate calculated according to operating income is: If the annual turnover of catering enterprises is between 300,000 and 1 10,000, the income tax rate is 27%, and individual restaurants pay according to the income tax rate calculated by operating income. The business tax, urban construction tax, education surcharge and protection fee of restaurants opened in the name of the company are the same as those of individual restaurants, but the income tax payable is different.

3. For small-scale taxpayers, value-added tax can be levied in a simple way, and input tax is not allowed to be deducted. The VAT rate of small-scale taxpayers selling goods or taxable services is 3%. First, according to the "Provisional Regulations on Value-added Tax" and its "Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax", the standards for small-scale identification

1. Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, concurrently engaged in the wholesale or retail of goods, with annual VAT sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive, the same below);

"Mainly engaged in the production of goods or providing taxable services" means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.

2. Taxpayers outside the above provisions have an annual taxable sales of less than 800,000 yuan.

3. Individuals whose taxable sales in other years exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers.

4. Non-enterprise units and enterprises with infrequent tax payment behaviors can choose to pay taxes according to small-scale taxpayers.

Two, the identification standard of small-scale taxpayers after the reform of the camp.

Announcement on matters related to the qualification of general taxpayers in the pilot project of changing business tax to value-added tax in eight provinces and cities such as Beijing Announcement No.38 of People's Republic of China (PRC) State Taxation Bureau No.2012 stipulates that the pilot taxpayers whose annual sales of taxable services did not exceed 5 million yuan before the implementation of the pilot project may apply to the competent tax authorities for the qualification of general taxpayers.

The Notice on the Qualification of General Taxpayer and Related Matters in the Reform of Value-added Tax Transformation (Shui Han [2012] No.227) stipulates that taxable services and newly opened taxpayers with annual sales below 5 million yuan may apply to the competent tax authorities for the qualification of General Taxpayer before 20 12 10.

The information that the applicant should provide is as follows:

1. General application form for the qualification of VAT general taxpayer;

2. A copy of the tax registration certificate;

3, the identity certificate of the person in charge and the fiscal and taxation personnel and their copies;

4. Accountant qualification certificate or agency bookkeeping agreement signed with intermediary institutions and its copy;

5. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;

6. Other relevant materials specified by State Taxation Administration of The People's Republic of China.