no matter what industry you are engaged in, paying taxes is an obligation. Catering tax plays an important role in individual tax. Like other industries, catering tax involves a lot of business tax, so what is the specific knowledge? Let me answer for you, I hope it will help you. How does the catering industry collect taxes? How much is the tax rate and the ten kinds of taxes related to the catering industry? Generally speaking, the main taxes involved in the catering industry are the following ten categories. Of course, not every tax has to be paid, and the specific tax rate is also different, which is related to the specific catering projects you operate and the size. The specific tax rates involved are as follows: 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, according to pay 7% of the business tax (or 5%, 1%), the specific tax rate is determined according to the taxpayer's location; 3, education surcharge, according to pay 3% of the business tax; 4, other additional, calculated and paid in accordance with the relevant provisions of the taxpayer's location; 5. Income tax, the corporate income tax rate is 25%, and the tax rate of small and low-profit enterprises is 21%; 6. Withholding and paying personal income tax; 7. Vehicle and vessel use tax rate; 8. Stamp duty rate; 9. Property tax rate; 11. Land use tax rate (fixed tax rate). According to the difference of taxpayers, the two taxpayers related to the catering industry are generally divided into the following common taxpayers: 1. Small-scale taxpayers In terms of turnover, many restaurants are now classified as small-scale taxpayers. After May 1, 2116, the comprehensive tax collection rate of restaurants will be reduced to 3%, and the tax burden will be significantly reduced. As there are many individual businesses in the catering industry, and there are thresholds for business tax and value-added tax in China, this part of the restaurants whose monthly sales (business) income does not exceed 31,111 yuan were originally exempted from business tax and will continue to be exempted from value-added tax in the future. 2. General Taxpayer Regarding general taxpayers, many people will notice that the tax rate is adjusted to 6%. Does this mean that the tax burden has increased? The relevant tax administrators explained that the business tax is a link tax, that is to say, as long as it is in business, no matter whether it is compensation or profit, it is necessary to pay taxes. The value-added tax is based on the value-added part of goods or services, and the tax rate has increased, but the purchase cost of some fixed assets can be deducted, but the actual tax burden is reduced. That is to say, although the tax rate has increased by one percentage point, the taxable sales will be much lower, and the overall tax paid is still less than it is now. Generally speaking, if the undecided items are calculated according to the maximum amount, the details are as follows: (hereinafter, the turnover is 611) Business tax =611×5%=3 urban construction tax =3×11%= income tax (according to the highest tax rate of 33% and the cost rate of 81%) = 611 (1-81% )× 33%. The above is the relevant information compiled for everyone. Generally speaking, most restaurants are self-employed, and the Inland Revenue Department gives tax verification. First, the turnover is verified, and then the business tax is levied at the rate of 5%. With the business tax, 7% urban construction tax and 3% education surcharge are levied, and 2% personal income tax is levied according to the turnover. The overall tax rate is above, which is the legal knowledge about this. I hope it can help you.