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

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

3. The education surcharge is levied at 3% of the paid business tax.

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

5. Income tax, the enterprise income tax rate is 25%, and the small-scale low-profit enterprise tax rate is 20%.