Taxes involved in catering enterprises mainly include the following categories:

1. Value-added tax. After the "VAT reform", the general taxpayer's VAT rate in the catering industry is 6%, and the comprehensive levy rate applicable to small-scale taxpayers is 3%;

2. Urban maintenance and construction tax, 7% of which is paid according to the tax sales tax at a specific tax rate determined by the taxpayer;

3. The surcharge for education shall be paid at 3% of the value-added tax paid by the enterprise;

4. Other additional funds shall be calculated according to the relevant regulations of the taxpayer's location;

5. Corporate income tax, the corporate income tax rate is 25%, and the small-scale low-profit enterprise tax rate is 21%;

6. Personal income tax of employees is withheld and remitted;

7. Vehicle and vessel use tax;

8. Stamp duty;

9. Property tax;

11. Land use tax.

The steps of tax payment mainly include:

1. Tax registration. Generally speaking, tax registration means that taxpayers register and report in the tax bureau. According to the law, an enterprise shall, within 31 days after receiving its business license, bring relevant documents and materials to the tax bureau for tax registration, and the tax bureau shall review and issue the unit enterprise tax registration certificate within 31 days after receiving the relevant materials of the enterprise;

2. Tax identification, that is, whether the taxpayer is a general taxpayer or a small-scale taxpayer, how the enterprise collects the tax, whether it is audit collection, verification collection or withholding, etc.

3. Invoices and tax plates. According to the relevant laws and regulations, enterprises that have already audited taxes can purchase tax control plates from tax authorities and issue invoices according to the company's business;

4. There are two ways to file tax returns: door-to-door declaration and online declaration. Door-to-door declaration is also called direct tax return. Enterprises send financial personnel to the tax department to fill in various tax forms in person with relevant materials, and then pay taxes. Online declaration is to fill in the relevant tax information of the enterprise after entering the online tax service hall official website, submit the tax, and deduct the money on time;

5. proof of tax payment. after the enterprise pays taxes successfully, it can be received in the tax hall, and online tax filing can go to the tax authorities to ask for proof of tax payment.

Legal basis:

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection

Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

the withholding agent must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities to be submitted according to the time limit and contents of the declaration as stipulated by laws and administrative regulations or determined by the tax authorities in accordance with the provisions of laws and administrative regulations.