1. The invoices issued by the design room and the restaurant are all service industry invoices of local tax, and they all pay 5% business tax and additional tax. Only the types of invoices are different: the design room issues manual or computer service invoices, and the restaurant uses quota invoice invoices.

Second, design studios are generally independent. Tax: 5% business tax should be reported to the local taxation bureau, 7% urban construction tax and 3% education surcharge should be paid according to the business tax, and personal income tax is about 2%. If the monthly business income is less than 5,000 yuan, there is no need to pay business tax, urban construction tax and education surcharge.

The tax authorities generally implement a regular quota for individual industrial and commercial households, which is to give you a month's tax payable according to the region, lot, area and equipment.