1. Business tax: 5% of the operating income, which is the same all over the country, whether it is a catering company or not; 2. Urban maintenance and construction tax: 7% of the sum of value-added tax, consumption tax and business tax; 3. Education surcharge: 3% of the value-added tax, consumption tax and business tax; Iv. Individual industrial and commercial income tax: 2.8% of business income; 5. Local flood control fee: 1.13% of operating income. If it is registered as a company's restaurant, the above "IV. Individual industrial and commercial income tax: 2.8% of operating income" becomes enterprise income tax, and the calculation of its taxable amount: payable enterprise income tax = total income x taxable income rate x applicable tax rate. 1. If it is an audit collector, the enterprise income tax rate is calculated according to the total profit, which is within 31,111 yuan (18%), 31,111 yuan (27%) and over 33%, and the taxable amount is calculated according to the above ratio. 2. If it is an approved collector, the taxable income is calculated according to the approved collection rate given to your unit by your competent tax office, and then the taxable income is within 31,111 yuan (18%). If the levy is approved, the general taxable income rate of the catering industry in China is 8-25%. Take Guangzhou as an example, the taxable income rate of the catering industry is 11%. If the annual turnover of catering enterprises is more than 1 million, the taxable income rate of income tax is 33%, and the income tax rate calculated according to operating income is 3.3%. If the annual turnover of catering enterprises is below 311,111, the taxable income rate of income tax is 1.8%, and the income tax rate calculated according to operating income is 1.8%; If the annual turnover of catering enterprises is between 311,111 and 1 million, the taxable income rate of income tax is 27%, and the income tax rate calculated according to operating income is 2.7%. For individual restaurants, the comprehensive tax rate is about 8.43%. For restaurants in the name of the company, the business tax, urban construction tax, education surcharge and protection fee are the same as those of individual restaurants, but the income tax payable is different. According to the above analysis, the turnover of corporate restaurants is below 311,111, and its comprehensive tax rate is 7.43%, which is 1% lower than that of individual restaurants. If the turnover is between 311,111 and 1 million, its comprehensive tax rate is 8.33%, which is 1.1% lower than that of individual restaurants. According to the summary of practical work experience, the approval of industrial and commercial expenses is usually based on factors such as the city category where the restaurant is located (Guangzhou, Shenzhen, Shanghai, Beijing and other economically developed cities are relatively high), the geographical location of the store, the floor where it lives, the business area, etc., and is usually not directly related to the registration method; Compared with tax, the proportion of industrial and commercial management fees is not large; From the aspect of tax payable, individuals and companies should pay the same turnover tax rate, only the income tax rate is different; However, in practice, if the business scale is not large, individuals tend to consider registering in the name of individuals. There are two reasons: First, the requirements for registering a company should be stricter, such as the starting point of the initial registered capital and the capital verification procedures; The application for registration of individual industrial and commercial households is relatively simple; Two, registered in the name of the company, usually requires the establishment of a relatively perfect accounting and related management system, often need statements or face tax audit and other inspections, these requirements are relatively troublesome, whether it is external, contracting or hiring professional financial personnel, it will relatively increase expenditure. Small-scale catering is basically an audit collection, that is, the tax bureau sets a ratio to collect taxes according to your income.