according to the business tax regulations, the business tax rate of the catering industry is 5%, plus the education fee of 7% of the business tax (5% in counties and 3% in towns) and 1% of the business tax, and the income tax of 1%- 5%.

Generally, the urban area reaches about 11%, and the tax rate of quota invoice is different in different places. At the same time, different income tax rates are used for hotels and breakfast. The business tax rate of catering industry is 5%, while the business tax rate of service and entertainment industry is 21%.