Foreign enterprise catering tax rate is the same as the domestic enterprise catering tax rate, the revised "People's Republic of China *** and the State Provisional Regulations on Business Tax" attached to the "business tax rate table", catering belongs to the seventh category: the service industry, the tax rate is 5%.

In addition to the 5% business tax according to the service income, there are the following additional taxes and fees:

1, urban maintenance and construction tax: 7% of the business tax;

2, education surcharge: 3% of the business tax;

3, local education surcharge: 2% of the business tax.

The total of the above is equivalent to 5.6% of revenue (excluding income tax).