The rate of tax on service charges is levied on the total price, which is taxed differently from VAT. The tax rate of service charge (calculation method): including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, local water conservancy construction fund 1%. The restaurant charges service charge is in the menu has labeled, should be able to charge.
Dining fee is not a service charge, dining fee generally refers to the customer dining in the restaurant, the restaurant in accordance with the number of consumers to charge customers a certain amount of dishes outside the cost, generally 2 yuan / person, 5 yuan / person and other amounts. According to the introduction of the catering industry, the fee is mainly used for catering dishes sterilization, paper towels, rice and so on. The state does not allow operators to charge any unmarked fees outside the marked price.