Current location - Recipe Complete Network - Catering franchise - I'm going to open a restaurant with a floor space of about 71 square meters. How to collect the relevant local taxes? What is the standard of collection?
I'm going to open a restaurant with a floor space of about 71 square meters. How to collect the relevant local taxes? What is the standard of collection?

individuals in the catering industry are generally subject to approval, that is, according to the turnover approved by the tax authorities, and the tax authorities will send you a notice of approval. Business tax: 5%, and the taxable amount is the approved turnover; Urban construction tax: 7% (5% of the county seat) is the business tax; Education surcharge: 3%, and the calculated tax is business tax; Local education surcharge: the tax rate varies from place to place, and the calculated tax amount is business tax; Personal income tax: the tax rate varies from place to place (1%-3%), and the calculated tax amount is the approved turnover; Property tax: the original value of the property yuan *(1- deduction rate (11%-31%))*1.2%, which is not required for renting; Land use tax: area * tax rate (varies from place to place), which is not required for renting houses. Note: If your turnover does not reach the threshold, business tax, personal income tax, urban construction tax, education surcharge and local education surcharge will not be used.