individual industrial and commercial households in catering mainly follow the national tax laws and regulations, declare and pay taxes according to the business scale and profit, and according to the prescribed tax rate and tax payment period.

I. Understanding tax laws and regulations

Individual catering businesses need to understand national tax laws and regulations, especially the tax policies related to the catering industry. This includes the tax provisions of VAT, income tax, business tax (if cancelled, don't consider it), and related tax reduction and exemption policies.

second, determine the tax types and tax rates

according to the scale of operation and profitability, individual catering businesses need to determine the taxes and tax rates they should pay. Generally speaking, individual catering businesses need to pay VAT and income tax. Value-added tax is calculated according to sales volume and tax rate, and income tax is calculated according to profit amount and tax rate.

III. Declaring tax payment according to regulations

Individual catering businesses need to declare tax payment to the tax authorities according to the prescribed tax payment period. You need to provide relevant financial statements, tax vouchers and other information when you declare. At the same time, catering individual industrial and commercial households also need to keep relevant bills and vouchers for tax authorities to check.

IV. Rational use of preferential tax policies

In order to reduce the tax burden, individual catering businesses can make rational use of national preferential tax policies. For example, for small and meager profit enterprises, the state has corresponding tax reduction policies; For qualified innovation and R&D activities, you can also enjoy tax breaks and other benefits.

To sum up:

Individual catering industrial and commercial households need to abide by national tax laws and regulations, understand relevant tax policies, determine tax types and tax rates, declare taxes according to regulations, and make rational use of preferential tax policies. Through compliance management and reasonable tax planning, catering individual industrial and commercial households can reduce tax risks and improve operating efficiency.

Legal basis:

Article 4 of the Law of the People's Republic of China on the Administration of Tax Collection

stipulates:

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Taxpayers must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.

Article 1 of the Value-added Tax Law of the People's Republic of China

stipulates:

Units and individuals that sell goods, processing, repair and replacement services, services, intangible assets, real estate and imported goods within the territory of the People's Republic of China are VAT taxpayers and shall pay VAT in accordance with the provisions of this Law.

Article 2 of the Individual Income Tax Law of the People's Republic of China

stipulates:

Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.