The catering industry is to pay business tax is the main business tax rate of 5% of business income, in addition, the enterprise also need to pay urban construction tax and several other additional taxes, these additional tax rates are very low, and then one is the enterprise income tax, enterprise income tax is in accordance with the taxpayer's profits to the collection of a tax, the tax rate is 25%, but some of them will also be used in the way of the approved levy, because sometimes the taxpayers enterprise There is the status quo of the real profit, the tax department will use the authorized collection to ensure the collection of enterprise income tax. Xiamen taxable income rate is 12%, is your business income * 12% * 25% is your enterprise income tax.