Can the hotel catering industry reform choose a simple tax calculation method?

You can choose according to the specific situation of the company.

1. VAT taxpayers are divided into two categories according to sales volume and accounting level, namely general taxpayers and small-scale taxpayers. According to the current "VAT reform" policy, small-scale VAT taxpayers with annual taxable sales below 5 million yuan (inclusive) and general taxpayers with annual taxable sales above 5 million yuan. The calculation standard of 5 million yuan is the cumulative sales of labor services provided by taxpayers during the continuous operation period of no more than 12 months, including tax reduction and exemption sales. Small-scale taxpayers who have sound accounting and can provide accurate tax information may apply for registration as general taxpayers. General taxpayers implement tax deduction according to the applicable tax rate; Small-scale taxpayers apply a 3% levy rate, and the levy method is simple.

2. After the reform of the camp, the general taxpayer tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%.