餐饮营业税税率是多少？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	餐饮营业税税率是多少？
释义	法律分析：按照营业额征收营业税，餐饮业适用的税率为5%。法律依据：《中华人民共和国营业税暂行条例》第四条纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式：应纳税额＝营业额×税率应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
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