Catering tax points are a few points

The catering invoice tax rate is 6% (12 consecutive months of taxable service sales of 5 million yuan and above, while small taxpayers are subject to a 3% levy rate.

Tax refers to the money or in kind that the state collects from enterprises or collectives, individuals:tax, tax amount, tax, tax rate, tax law, tax system, tax and so on. Also used in the family name

"Tax" (also known as tax, tax, tax, tax, tax, tax, tax, tax, tax, tax, tax) refers to the government for the Xi Ji La store to maintain its operation as well as for the community to provide public **** services to individuals and legal persons mandatory and uncompensated levy in kind or in money in general. Countries and regions with different tax laws, tax system is different, classification is different, the concept is not the same. The Chinese name of the tax, in China in various dynasties, various Chinese regions of the tax name also has differences. The tax system refers to the tax system, by the taxpayer, tax objects, tax items, tax rates, tax links, tax period, tax basis, tax exemptions and violations of the treatment of elements; tax types refers to the type of tax, the difference is manifested in the taxpayers and tax objects of different tax, the total tax constitutes the "tax system".

The compulsory nature of taxation means that taxation is imposed by the state in the capacity of a social administrator, by virtue of the power of the regime, based on political power, through the promulgation of laws or decrees. Social groups and members of society with tax obligations must comply with the state's mandatory tax decrees, within the limits set by the state tax law, taxpayers must pay taxes according to law, or be sanctioned by law, which is the embodiment of the tax has a legal status. Compulsory characteristics are reflected in two aspects: on the one hand, the establishment of tax distribution relations is compulsory, that is, tax collection is entirely by virtue of the political power of the state; on the other hand, the tax collection process is mandatory, that is, if there is a tax violation, the state can be punished according to law.

The gratuitousness of taxation means that through taxation, a part of the income of social groups and members of the society is transferred to the state, and the state does not pay any remuneration or consideration to the taxpayers. This gratuitousness of taxation is linked to the nature of the state's distribution of income by virtue of its political power. Gratuitousness is reflected in two aspects: on the one hand, the government obtains tax revenue without paying any remuneration directly to the taxpayers; on the other hand, the tax revenue collected by the government is no longer returned directly to the taxpayers. Tax gratuitousness is the essence of tax embodiment, it reflects a social product ownership, domination of the unilateral transfer of relations, rather than equivalent exchange relations. The gratuitousness of taxation is an important feature that distinguishes tax revenue from other forms of fiscal revenue

Legal Basis

The Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)

Article 2 Value-added tax rate:

(1) Taxpayers who sell goods, services, tangible and movable property leasing services, or import goods, the tax rate shall be 17%, except as otherwise provided in items 2, 4 and 5 of this Article.

(2) The tax rate for taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring the right to use land, and selling or importing the following goods shall be 11%:

1. Agricultural products such as grains, edible vegetable oils, and edible salts;

2. Tap water, heating, cooling, and hot water, coal gas, and liquefied petroleum gas, Natural gas, dimethyl ether, biogas, coal products for residential use;

3. Books, newspapers, magazines, audio-visual products, electronic publications;

4. Feedstuffs, chemical fertilizers, pesticides, agricultural machinery, agricultural films;

5. Other goods prescribed by the State Council.

(3) The tax rate for sales of services and intangible assets by taxpayers shall be 6%, except as otherwise provided in the first, second and fifth subparagraphs of this Article.

(d) Taxpayers exporting goods shall be subject to a tax rate of zero percent; however, unless otherwise provided by the State Council.

(v) The tax rate for cross-border sales of services and intangible assets within the scope of the State Council's regulations by domestic units and individuals is zero.

The adjustment of the tax rate shall be decided by the State Council.