Tax rates of major taxes involved in catering industry:

1. Business tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%.

2. urban maintenance and construction tax is paid at 7% (or 5% or 1%) of the business tax paid, and the specific tax rate is determined according to the taxpayer's location.

3. The surcharge for education shall be paid at 3% of the paid business tax.

4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location.

5. Income tax. If the catering enterprise you set up is a corporate enterprise, you should pay enterprise income tax, which is 33% of the taxable income (based on the accounting profit of the enterprise and adjusted according to the provisions of the tax law). If the annual taxable income is more than 31,111 yuan and less than 111,111 yuan, the tax rate is 27%, and if the annual taxable income is less than 31,111 yuan, the tax rate is 18%. If you set up a catering enterprise as a sole proprietorship or partnership, you will pay personal income tax at an excessive progressive tax rate, which is 5% for taxable income below 5,111 yuan, 11% for taxable income of 5,111-11,111 yuan, 21% for taxable income of 11,111-31,111 yuan, 31% for taxable income of 31,111-51,111 yuan, and 51,111 yuan.