1. A positive answer

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

2. Urban maintenance and construction tax shall be paid at 7% of the paid business tax, and the specific tax rate shall be determined according to the taxpayer's location;

3. The corporate income tax rate is 25%, and the tax rate of small and low-profit enterprises is 21%;

II. Analysis details

Stamp duty is declared once at the end of the year, and property tax and land use tax are declared before April 5th and October 5th every year. Declare according to the time limit required by the competent tax bureau of the unit. If there is no tax, zero declaration should be made on time. Tax declaration methods: online declaration and on-site declaration. If you declare online, you can directly log on to the website of the local local tax bureau, enter the tax declaration system, and enter the tax code and password to declare. If it is a door-to-door declaration, just fill out the tax return form and submit it to the competent tax bureau.

third, how does the catering industry pay taxes?

1. The accounting and tax filing of the catering industry should be carried out on time from the effective date of the establishment of the enterprise. Even if the enterprise has no production and operation, or has no main business income, it is necessary to make zero tax declaration in accordance with the regulations. Don't be lucky enough to think that enterprises will turn a blind eye without actual production and operation;

2. All kinds of documents and original accounting vouchers should be properly stored. The original accounting voucher is the first thing for accountants to do accounting and tax returns, and it is also the end of financial work;

3. Accountants should properly store all kinds of documents and credentials, classify and sort them out, so as to make early preparations for accounting and tax filing.