The lowest tax rate is 6%. According to the query of official website, the lowest tax rate of tax bureau's catering invoices is 6%, and that of 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.