Q：
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What is the VAT rate for catering enterprises?
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A：
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Catering services refer to the business activities of providing consumers with food consumption services by simultaneously providing food and dining places, and are one of the "life services". The VAT rate for general taxpayers in the catering service industry is 6%, and the collection rate for small-scale taxpayers is 3%. (PS: From January 1, 2023 to December 31, 2027, small-scale VAT taxpayers are subject to a 3% tax rate on their taxable sales revenue, with a 1% tax rate reduced for VAT.
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Q：
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Do catering enterprises need to pay VAT on meals provided to their employees?
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A：
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Providing services to hired employees by the enterprises is considered non business activities and does not fall within the taxable scope of VAT. Therefore, it is not necessary to treat them as deemed sales.
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Q：
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Can catering enterprises deduct input tax on invoices received?
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A：
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For those who obtain the VAT special invoice or customs import VAT special payment certificate issued by general taxpayers, the input tax amount shall be the VAT amount indicated on the VAT special invoice or customs import VAT special payment certificate.
If small-scale taxpayers who pay VAT according to the simplified tax calculation method and a 3% collection rate, obtain VAT special invoices, the input tax amount shall be calculated based on the amount indicated on the VAT special invoice and a deduction rate of 9%.
For those who obtain (issue) agricultural product sales invoices or purchase invoices, the input tax shall be calculated based on the purchase price of agricultural products indicated on the agricultural product sales invoice or purchase invoice and a deduction rate of 9%.
However, ordinary invoices obtained for vegetables and some fresh meat and eggs that are exempt from VAT policies purchased from wholesaler and retailer shall not be used as vouchers for calculating the deduction of input tax.
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Q：
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How can catering enterprises deduct input tax under the situation where they make purchases from farmers, but they are unable to issue invoices?
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A：
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General taxpayers of VAT in the catering service industry who purchase self-produced agricultural products from agricultural producers can use agricultural product purchase invoices supervised by tax authorities to calculate and deduct input tax according to current regulations.
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Q：
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How do catering enterprises pay VAT when providing takeout services?
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A：
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Taxpayers providing catering services shall pay VAT on takeout food sold according to "catering services".
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