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

Legal basis: Provisional Regulations on the Collection of Business Tax Article 5 The turnover of taxpayers shall be the total price and extra-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following circumstances are excluded: (1) If a taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by it after deducting the transportation expenses paid to other units or individuals.

(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tourism enterprises for tourists;

(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units;

(4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price;

(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.