餐饮业税率-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	餐饮业税率
释义	法律分析：餐饮业是纳入“营改增”范围的生活服务业之一，在“营改增”完成前，属于营业税应税服务，税率为5%，“营改增”后,餐饮业一般纳税人税率为6%，而小规模纳税人适用的综合征收率为3%。法律依据：《增值税暂行条例》第十二条　小规模纳税人增值税征收率为3%，国务院另有规定的除外。
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