What is the general tax rate for the catering industry?

The catering industry is one of the life service industries included in this "camp reform". Before the completion of the "camp reform", it was a taxable business tax service with a tax rate of 5%. After the "camp reform", the general taxpayer tax rate in the catering industry is 6%, while the comprehensive tax rate applicable to small-scale taxpayers is 3%.

Legal basis: provisional regulations on value-added tax

Article 2 VAT rate:

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

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor 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 of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.

Twelfth small-scale taxpayers value-added tax collection rate of 3%, unless otherwise stipulated in the State Council.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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