If the catering enterprise is a general taxpayer, the value-added tax shall be levied at the rate of 6% to provide catering services, which can offset the input tax. If the catering enterprise is a small-scale taxpayer, the value-added tax shall be calculated and paid according to the 3% levy rate, and the input tax cannot be deducted. When a general taxpayer applies for VAT business, VAT is levied at the applicable tax rate, and the input tax can be deducted. However, small-scale taxpayers who apply for value-added tax are charged value-added tax according to the collection rate and cannot deduct the input tax.

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 the purchase and sale of goods, provision of labor services or acceptance of labor services and other business activities. It is the legal certificate 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, and business tax is also levied on the sale of real estate and the transfer of intangible assets. Value-added tax is mainly levied on all kinds of goods, and it is also levied on processing, repair and replacement 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, for which the state has made some specific provisions. Among them, businesses involving hotels, restaurants, tourism, etc., according to the principle of mixed sales, it is easier to determine the scope of taxation. For example, in the catering industry, while providing food, cigarettes and other goods are also provided, business tax should be levied according to the catering industry. Another form of operation is the catering industry's self-made food, which can sell goods both internally and externally. If a hotel sets up an independent accounting counter at the gate, it not only provides self-made food (such as moon cakes, birthday cakes, fast food, etc.) to its customers, but also sells it to the outside world, which is a part-time behavior. When dividing mixed sales or concurrent operations, 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 also more complicated. For example, a photo studio opened by a hotel provides goods such as picture frames and photo albums while taking wedding commemorative photos. Such mixed sales should be subject to business tax according to other service industries. This is because this sales business is mainly to provide labor services, and at the same time to sell goods. In this case, the mixed sales behavior should be subject to business tax.

Service industry invoices provided by the pilot areas where business tax is changed to value-added tax The pilot areas where business tax is changed to value-added tax provide 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 the corresponding special invoices for value-added tax will be provided from the pilot date.

legal ground

Article 2 of the Provisional Regulations of the People's Republic of China on Value-added Tax:

(1) Unless otherwise stipulated in Items 2, 4 and 5 of this Article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, and the tax rate is 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, and coal products for residents;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

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 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 prescribed by the State Council, and the tax rate is zero.

The adjustment of tax rate is decided by the State Council.