The minimum tax rate for catering invoices is 6%, and the minimum tax rate for small-scale catering is 3%. The standard of large-scale catering is that the total brand sales for one year in a row reach more than 5 million yuan. However, take-away is not a product for sale, so there is no need to pay 17% tax, and general taxpayers pay 6% value-added tax on products sold abroad. Taxpayers other than small-scale taxpayers are collectively referred to as general taxpayers, and special VAT invoices can only be issued by general taxpayers.

Legal basis: implementation measures for the pilot project of changing business tax into value-added tax.

Article 15

VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article. (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, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 16 The collection rate of value-added tax is 3%, except as otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.