216 The catering industry will be replaced by a VAT rate, and the VAT rate of the catering service i

The applicable tax rate is 6%.

1. The change of business tax to value-added tax (hereinafter referred to as the replacement of business tax with value-added tax) refers to the change of taxable items to pay value-added tax in the past, and the value-added tax is only paid on the value-added part of the product or service, which reduces the link of repeated taxation, which is an important decision made according to the new situation of economic and social development and the overall deployment of deepening reform.

2. The purpose is to accelerate the reform of the fiscal and taxation system, further reduce the tax burden on enterprises, mobilize the enthusiasm of all parties, promote the development of the service industry, especially the high-end service industry such as science and technology, promote the upgrading of industry and consumption, cultivate new momentum, and deepen the supply-side structural reform.

Since May 1, the pilot project of replacing business tax with value-added tax has been fully launched. VAT is the most mainstream turnover tax in the world and has many advantages over business tax.

4. Value-added tax and business tax are two independent and cannot cross taxes, that is, the so-called: no business tax when paying value-added tax, and no value-added tax when paying business tax. The two are different in terms of the object of collection, the scope of taxation, the basis of taxation, the tax item, the tax rate and the way of collection and management.

5. Life service industry: 6%. Tax-free items: Childcare and education services provided by nurseries and kindergartens, elderly care services provided by elderly care institutions, etc.

The details of the VAT rate of the catering service industry in 2021 are as follows:

1. 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%;

2. Preferential tax policies, 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;

3. 6% for general taxpayers and 3% for small-scale taxpayers. During the epidemic period, the special preferential policy is 1%. All walks of life have corresponding tax rates, and the food service industry is no exception, generally 6% or 3%, and in special cases, 1% or 0 tax rates.

Article 2 of the Provisional Regulations of the People's Republic of China on Value-Added Tax Rate:

1) Except for the provisions of subparagraphs (2) and (3) of this Article, the tax rate for the sale or import of goods by taxpayers shall be 17%.

2) Taxpayers who sell or import the following goods shall be subject to a tax rate of 13%:

1. Grain and edible vegetable oil;

2. Tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, biogas, and residential coal products;

3. Books, newspapers and magazines;

4. Feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5. Other goods specified in the *** regulations.

3) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

4) Taxpayers provide processing, repair and repair services (hereinafter referred to as taxable services), and the tax rate is 17%.

The adjustment of the tax rate is determined by ***.

Article 10 The input VAT of the following items shall not be deducted from the output VAT:

1) Purchased goods or taxable services used for non-VAT-taxable items, VAT-exempt items, collective welfare or personal consumption;

2) Purchased goods and related taxable services with abnormal losses;

3) Purchased goods or taxable services consumed in products or finished products with abnormal losses;

4) Consumer goods for taxpayers' own use as stipulated by the competent financial and taxation authorities;

5) The transportation costs of the goods specified in subparagraphs (1) to (4) of this Article and the transportation costs for the sale of duty-free goods.

1. Value-added tax: After the VAT reform, the business tax will be replaced by value-added tax, the value-added tax rate for small-scale taxpayers in the catering industry is 3%, and the value-added tax rate for general taxpayers in the catering industry is 6%, preferential tax policies: 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 in quarterly taxes) are exempted from VAT;

The VAT rate for general taxpayers in the catering service industry is 6%, and the VAT levy rate for small-scale taxpayers is 3% (preferential is 1%).

1. Tax rate of catering industry: The tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and the tax rate on VAT invoices issued by general taxpayers is 6%.

2. Taxpayers of the catering industry: 1. Small-scale taxpayers. In terms of turnover, many restaurants are currently classified as small-scale taxpayers.

From May 1, 16, the comprehensive tax rate paid by restaurants will be reduced to 3%, and the tax burden will be significantly reduced. Since there are many individual industrial and commercial households in the catering industry, and China's business tax and value-added tax are all thresholds, this part of the monthly sales (business) income of no more than 30,000 yuan of restaurants, the original exemption from business tax, will continue to be exempt from value-added tax in the future.

2. General taxpayers: Regarding general taxpayers, many people will notice that the tax rate is adjusted to 6%, does this mean that the tax burden has increased? The relevant tax administrator explained that business taxation is a link tax, that is, as long as the business is opened, whether it is a loss or a profit, it must pay tax.

The value-added tax is levied based on the value-added part of the goods or services, and the tax rate has been increased, but the purchase cost of some fixed assets can be deducted, and the actual tax burden is reduced.

Legal basis: Article 22 of the Enterprise Income Tax Law: The taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax amount reduced and credited in accordance with the provisions of this law on tax incentives.

Article 28 of the Enterprise Income Tax Law: Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15%.

We all know that the country's regulations on VAT invoice rates vary depending on the VAT item. Food service is a life service. People's lives are inseparable from eating and drinking, and there are many restaurants in real life; However, some of them do not know what the VAT invoice rate is.

1. Catering VAT invoice rate: General taxpayers who provide catering services shall be subject to VAT at a rate of 6%, and the input tax can be deducted. Small-scale taxpayers who provide catering services shall be subject to VAT at the rate of 3%, and the input VAT cannot be deducted. Taxpayers issuing VAT invoices must be issued in accordance with the actual applicable tax rate of 6% or 3% of the levy rate.

2. The standard handwriting for the issuance of VAT invoices is clear; must not be altered; The project is complete; The ticket and the object are consistent, and the face value is consistent with the actual amount collected; The content of each item is correct; All the links are filled in at one time, and the content and amount of the upper and lower links are the same; The invoice copy and the deduction copy shall be stamped with the special invoice seal; Issue special invoices within the prescribed time limit; Forge special invoices shall not be issued; Special invoices shall not be used for splitting the book; Special invoices that do not conform to the sample formulated by the State Administration of Taxation shall not be issued; If the special invoice issued does not meet the above requirements, it shall not be used as a tax deduction voucher, and the buyer has the right to refuse to accept it. 3. The custody of VAT invoices fails to establish a special invoice management system in accordance with the requirements of the tax authorities; Failure to set up a special person to keep special invoices in accordance with the requirements of the tax authorities; Failure to set up a special place for storing special invoices in accordance with the requirements of the tax authorities; The tax deduction copy is not bound into a book as required by the tax authorities; Destroying the basic copies of special invoices without inspection by the tax authorities; Loss of special invoices; damaged (torn) special hair; Failure to implement other requirements for the custody of special invoices put forward by the State Administration of Taxation or its direct sub-bureaus. The state attaches great importance to the adjustment of the VAT rate, and has made various preparations before the implementation, as well as monitoring, analysis, publicity and explanation during the implementation process, so as to ensure the smooth and orderly progress of the VAT rate adjustment.

General taxpayers who provide catering services are subject to VAT at a rate of 6%, which can be deducted from the input tax. Small-scale taxpayers who provide catering services shall be subject to VAT at the rate of 3%, and the input VAT cannot be deducted.

Legal analysis: the tax rate on VAT invoices issued by small-scale taxpayers in the catering industry is 3%, and the tax rate on VAT invoices issued by general taxpayers is 6%.

Legal basis: Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 43 The business entertainment expenses incurred by the enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year. If an enterprise declares and deducts business entertainment expenses, the tax authorities require that the company provide sufficient valid vouchers or materials to prove that it has truly occurred.

If it can be provided by the previous ruler, it shall not be deducted before tax. The content of the supporting materials includes the amount of expenditure, commercial purpose, business relationship with the person being entertained, and the time and place of the entertainment. Personal entertainment expenses and hobby expenses of corporate investors or employees shall not be declared and deducted as business entertainment expenses.

Legal analysis: 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%, preferential tax policies: 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.

The catering industry is one of the life service industries included in the scope of the "VAT reform", before the completion of the "VAT reform", it is a business tax taxable service, the tax rate is 5%, after the "VAT reform", the general taxpayer tax rate of the catering industry is 6%, and the comprehensive levy rate applicable to small-scale taxpayers is 3%.

Before the completion of the "VAT reform", the change in the tax burden of the catering industry is a business tax taxable service, and the tax rate is 5%. The "Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax" has clearly stipulated that the tax rate for general taxpayers in the catering industry is 6%, while the comprehensive levy rate applicable to small-scale taxpayers is 3%.

According to the regulations, catering enterprises with annual sales of more than 5 million yuan shall be registered as general taxpayers, and enterprises with annual sales of less than the prescribed standards shall be small-scale taxpayers. If it is a small-scale taxpayer with sound accounting, it can also apply to the in-charge tax authorities for registration as a general taxpayer.

Legal basis: Provisional Regulations of the People's Republic of China on Value Added Tax

Article 2 VAT rates:

1) Except as otherwise provided in Paragraphs 2, 4 and 5 of this Article, the median rate of tax surplus is 17% for taxpayers selling goods, services, leasing services of tangible movable property or importing 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%.

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 the export of goods by taxpayers is zero; However, unless otherwise specified in the erection mountain.

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals 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 provided.

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.