1. Business tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%.

2. Urban maintenance and construction tax is paid at 7% (or 5% or 1%) of the paid business tax, and the specific tax rate is determined according to the taxpayer's location.

3. The surcharge for education shall be paid according to 3% of the paid business tax.

4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location.

5. Income tax, the corporate income tax rate is 25%, and the tax rate of small and low-profit enterprises is 21%.

Extended information:

According to the actual tax burden of the business tax of the pilot industries, the VAT rate of the transportation industries such as land transportation, water transportation and air transportation is basically between 11% and 15%, and the modern service industries such as research and development, technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6% and 11%. In order to keep the overall tax burden of the pilot industry from increasing, the reform pilot chose two low tax rates, 11% and 6%, which were applicable to the transportation industry and some modern service industries respectively.

the advertising agency industry is within the scope of changing business tax into value-added tax, and the tax rate is 6%.

advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms as customers' goods, business services, cultural and sports programs or announcements, statements and other entrusted matters to promote and provide related services. Including the planning, design, production, release, broadcast, publicity and display of advertisements.

Baidu Encyclopedia-VAT