Taxes to be paid by the catering industry mainly include the following categories:

1. Value-added tax: For catering enterprises whose sales reach the prescribed standards, value-added tax is required. The value-added tax rate varies according to different catering service types and sales volume, generally between 6% and 11%;

2. enterprise income tax: catering enterprises need to pay enterprise income tax according to their actual profits. The enterprise income tax rate is 25%, but for small and low-profit enterprises that meet the requirements, they can enjoy preferential tax policies;

3. Resource tax: If catering enterprises use tap water, natural gas and other resources, they need to pay the corresponding resource tax;

4. Personal income tax: catering enterprises need to withhold and remit the personal income tax of employees when they are engaged in human resources dispatch, external training and other businesses;

5. Additional taxes such as urban maintenance and construction tax and education surcharge: catering enterprises need to pay corresponding additional taxes according to the actual situation.

The process of paying taxes in the catering industry is generally as follows:

1. Catering enterprises need to register with the local tax authorities and obtain a tax registration certificate. When registering, you need to submit the enterprise registration certificate, business license, organization code certificate and other materials;

2. Catering enterprises need to issue invoices in accordance with relevant regulations to record and count sales. Generally speaking, catering enterprises need to issue general VAT invoices or special VAT invoices, and choose the corresponding invoice types according to the actual situation;

3. Catering enterprises need to calculate the corresponding tax according to the prescribed tax rate and pay the tax within the prescribed time. There are many ways to pay taxes, such as cash and bank transfer, and the specific way can be chosen according to the actual situation;

4. Catering enterprises need to declare in the prescribed time and manner and submit relevant tax returns to the tax authorities. The contents of the tax return include information such as enterprise sales, tax payable, tax paid, etc., which need to be filled in and submitted according to the actual situation;

5. Catering enterprises need to make annual tax settlement in accordance with regulations and submit relevant materials and declaration forms to the tax authorities. The contents of the annual tax settlement include the annual sales, profits and various taxes paid by the enterprise.

to sum up, there may be differences in tax policies in different regions, and the specific taxes and tax rates paid may be different. Therefore, when paying taxes, catering enterprises need to carefully understand the local tax policies to ensure that they pay taxes in accordance with regulations and avoid tax violations.

Legal basis:

Article 7 of the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households

The taxable income is the balance of the total income of individual industrial and commercial households in each tax year after deducting costs, expenses, taxes, losses, other expenses and allowed losses in previous years.

article 16

in the production and business activities of individual industrial and commercial households, production and business expenses and personal and family expenses shall be accounted for separately. For the expenses that are difficult to distinguish between production and operation and personal and family life, 41% of them are regarded as expenses related to production and operation, and deduction is allowed.

Article 17

Losses incurred by individual industrial and commercial households in the tax year are allowed to be carried forward to the following years, and the income from production and operation in the following years is used to make up for them, but the maximum carrying-forward period shall not exceed five years.