According to the provisions of the Individual Income Tax Law of the People's Republic of China, individuals who earn income by engaging in production and business, remuneration for labor, remuneration for manuscripts, royalties and other income should pay individual income tax in accordance with the provisions. For individual restaurants, their business income belongs to the scope of individual income tax, and therefore need to pay tax according to the law.

Taxation is the legal obligation of every citizen and enterprise, and an important cornerstone for maintaining social equity and economic development. Individual small restaurants as a participant in economic activities, its tax behavior helps to maintain market order and promote fair competition, but also helps to provide financial support for the community to provide public **** services and infrastructure construction and other financial support.