first of all, we should make clear the relationship between the restaurant chain management company and the stores. If the stores are branches or outlets of the restaurant chain management company, the general turnover tax should be declared and paid to the competent tax authorities on the spot according to the principle of territorial management, and the enterprise income tax should be paid uniformly according to the legal person enterprise, but the branches can participate in the distribution according to a certain proportion. If the catering chain enterprise has no affiliation with each outlet, the outlet only pays the joining fee, and is registered in the industrial and commercial bureau separately, and generally pays taxes independently.