What is the tax rate of the catering industry after the VAT reform What are the benefits of replacin

The general taxpayer of the catering industry has a value-added tax rate of 6%.

3% for small-scale taxpayers

However, in 2023, the catering industry will issue general invoices, and monthly sales of no more than 100,000 yuan will be exempted from value-added tax.

1. What is the VAT rate of the catering industryThe tax rate on the VAT invoice issued by small-scale taxpayers in the catering industry is 3, and the tax rate on the VAT invoice issued by general taxpayers is 6. The special VAT invoice is designed and printed under the supervision of the State Administration of Taxation, and is only limited to the purchase and use of general VAT taxpayers, which is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof for recording the tax liability of the seller and the input tax amount of the buyer; It is an important and decisive legal special invoice in the calculation and management of VAT. The implementation of special VAT invoice is a very critical step in the VAT reform, it is different from ordinary invoices, not only has the role of commercial vouchers, due to the implementation of tax deduction with invoices, the buyer has to pay VAT to the seller.

It functions as a tax payment certificate. More importantly, the special VAT invoice links all links between the initial production and final consumption of a product, maintaining the integrity of the tax and reflecting the role of VAT. There are usually two names for special VAT invoices, taking "100,000 yuan" as an example, divided into:

100,000 yuan version" and "limited to 100,000 yuan version". Among them, the price of the "100,000 yuan version" excluding tax can exceed RMB 100,000, while the price of the "limited 100,000 yuan version" excluding tax shall not exceed RMB 100,000. In daily work, it is necessary to pay attention to the distinction.

After July 1, 2017, the VAT invoice must have a tax number, and the invoice that does not meet the requirements shall not be used as a tax voucher.

2. What is value-added tax: Value-added tax is a kind of turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation. In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value of commodities or the added value of commodities in multiple links in the production, circulation and labor services. The implementation of off-price tax, that is, borne by the consumer, the key attack has added value before the tax is levied, and no tax is levied if there is no value-added.

Value-added tax is a tax levied on units and individuals that sell goods or provide processing, repair and repair services, as well as import goods. Value-added tax (VAT) has become one of the most important taxes in China, accounting for more than 60% of China's total tax revenue, making it the largest tax. The value-added tax is levied by the State Administration of Taxation, and 50% of the tax revenue is the first fiscal revenue and 50% is the local revenue.

The value-added tax on imports is collected by the customs, and all tax revenues are fiscal revenues.

The VAT rate for small-scale taxpayers in the catering industry is 3%, and the VAT rate for general taxpayers in the catering industry is 6%, and the preferential tax policies for the catering industry are: from January 1, 2018 to December 31, 2020, small-scale VAT taxpayers with monthly sales of no more than 30,000 yuan (90,000 yuan per quarter) are exempt from VAT.

Paragraph 3 of Article 2 of the Provisional Regulations on Value-Added Tax (3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%. Article 4 Except as provided in Article 11 of these Regulations, the tax payable by a taxpayer on the sale of goods, services, services, intangible assets and immovable property (hereinafter collectively referred to as taxable sales) shall be the balance of the current sales and fuel tax after deducting the input tax for the current period. Formula for calculating tax payable:

Tax payable Current output tax Current input tax When the current output tax is less than the current input tax and is insufficient to deduct, the insufficient part can be carried forward to the next period for further deduction.

Catering VAT taxpayers are divided into general taxpayers and small-scale taxpayers, the applicable tax rate for catering services provided by general taxpayers of catering industry is 6%, and the applicable levy rate for small-scale VAT taxpayers in catering industry is 3%. Catering enterprises with annual sales of more than 5 million yuan shall be registered as general taxpayers. Small-scale enterprises with sound accounting may also apply to the in-charge tax authorities for registration as general taxpayers.

Legal basis

Article 2 of the Provisional Regulations on Value-Added Tax (VAT) VAT rates: (1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the VAT rate for the sale of goods, services, tangible movable property leasing services or imported goods by taxpayers shall be 17%. (2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%:

1.grain and other agricultural products, edible vegetable oil, edible salt; 2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products; 3.

books, newspapers, magazines, audio-visual products, electronic publications; 4.feed, fertilizer, pesticide, agricultural machinery, agricultural film; 5.Other goods specified by the National Defense Institute; (3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%; (4) The tax rate for taxpayers exporting goods is zero; However, unless otherwise specified; (5) The tax rate for cross-border sales of services and intangible assets by domestic units and individuals within the scope of the provisions shall be zero.

The adjustment of the tax rate is determined by ***. Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise specified.

The VAT rate for small-scale taxpayers in the catering industry is 3%, and the VAT rate for general taxpayers in the catering industry is 6%, and the preferential tax policy: from January 1, 2018 to December 31, 2020, small-scale VAT taxpayers with monthly sales of no more than 30,000 yuan (90,000 yuan per quarter) are exempt from VAT. Article 2 of the Provisional Regulations of the People's Republic of China on Value-Added Tax Rate:

1) Unless otherwise provided in Paragraphs 2, 4 and 5 of this Article, the tax rate shall be 17% for the sale of goods, services, tangible movable property leasing services or imported goods. 2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%: 1

grain and other agricultural products, edible vegetable oil, edible salt; 2.tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products; 3.books, newspapers, magazines, audio-visual products, electronic publications; 4.

feed, fertilizer, pesticide, agricultural machinery, agricultural film; 5.Other goods as specified. (3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%;

(4) The tax rate for taxpayers exporting goods is zero; However, unless otherwise specified; (5) The tax rate for cross-border sales of services and intangible assets by domestic units and individuals within the scope of the provisions shall be zero. The adjustment of the tax rate is determined by ***.

Legal analysis: If the property rental income is calculated and paid, the tax rate is 12%, and the property tax is paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them.

If the property rights are pawned, the pawn shall pay them. If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes collected by the tax authorities in accordance with the law.

Article 3 The levy and suspension of taxes, as well as tax reductions, exemptions, refunds, and supplementary taxes, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on the introduction or suspension of tax collection, tax reduction, tax exemption, tax refund, tax compensation, or any other decision that contradicts tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.