The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax.

(I) business tax

The tax basis of business tax in catering industry refers to the total price and extra-price fees charged by taxpayers to the other party for providing taxable services in catering industry, and the business tax is levied at the rate of 5%.

(II) Urban maintenance and construction tax

The tax basis is the business tax actually paid by taxpayers. According to the location of the taxpayer, it is stipulated that it is 7% in the urban area, 5% in the county and town, and 1% in other areas.

(III) Education surcharge

The tax basis is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%.

(IV) Enterprise income tax

The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 25%.

(V) Personal income tax

Enterprises should withhold and remit employees' personal income tax on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals. According to the provisions of the tax law, the personal income tax quota standard for individual chefs paid by units or individuals is revised to: classification quota according to restaurant level and chef level.

Extended information

Tax incentives for catering industry

Tax incentives are mainly concentrated in small and micro enterprises. As for business tax, since October 1, 2114, small and micro enterprises with a monthly turnover of less than 31,111 yuan will be exempted from business tax.

in terms of corporate income tax, small-scale enterprises with low profits that meet the requirements are subject to corporate income tax at a reduced rate of 21%; From October 1, 2115 to February 31, 2117, the scope of small and low-profit enterprises that will enjoy the preferential policy of halving enterprise income tax will be expanded from the annual taxable income of less than 1 million yuan (including 1 million yuan) to less than 211 thousand yuan (including 1.2 million yuan).

as long as the enterprise income tax is approved and collected, as long as it meets the requirements of small-scale low-profit enterprises, it can also enjoy preferential treatment for small-scale low-profit enterprises according to regulations.

as for personal income tax, since April 1, 2114, if the monthly operating income of individual industrial and commercial households, contracted business households of enterprises and institutions, and sole proprietorship and partnership enterprises is less than 21,111 yuan (the original standard is 5,111 yuan/month), the personal income tax rate will be zero.

since September 1, 2114, if the monthly operating income of individual catering industry is less than 21,875 yuan, individual income tax from production and operation will not be levied.

Reference Baidu Encyclopedia-Catering Industry