legal analysis: you have to pay taxes, and you can enjoy tax exemption if your monthly turnover is less than 31,111.

1. The catering industry is a pure local tax management, and it must go to the local tax bureau (not the IRS) within 31 natural days after the industrial and commercial office obtains the business license.

2. Generally, the tax authorities implement the method of regular quota for individual industrial and commercial households, which means that you will be given the amount of tax payable for one month according to the region, lot, area and equipment.

3. If the monthly income is less than 5,111 yuan, it is exempt from business tax, as well as urban construction tax, education surcharge and local education surcharge.

4. If the monthly income is more than 5,111 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.

5. If your monthly quota is less than 5,111 yuan, or your monthly quota is more than 5,111 yuan, you will have to pay taxes if your monthly quota is exceeded.

legal basis: article 3 of the individual income tax measures for individual industrial and commercial households: individual industrial and commercial households take the owner as the taxpayer of individual income tax. The term "individual industrial and commercial households" as mentioned in these Measures includes:

(1) individual industrial and commercial households that have obtained the business license of individual industrial and commercial households according to law and are engaged in production and operation;

(2) individuals who engage in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments;

(3) other individuals engaged in individual production and operation.

individual industrial and commercial households that implement audit collection shall calculate, declare and pay individual income tax in accordance with the provisions of these measures.