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.