1, the catering industry is pure local tax management, and it must go to the local tax bureau (not the IRS) for tax registration within 30 natural days after obtaining the business license from the industrial and commercial office.
2. The tax authorities generally implement a regular quota for individual industrial and commercial households, which is to give you a month's tax payable according to the area, lot, area and equipment.
3. If the monthly income is less than 5,000 yuan, business tax, urban construction tax, surcharge for education and surcharge for local education shall be exempted.
4. If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.
5. If your monthly quota is less than 5,000 yuan, the catering invoice issued to the outside world is more than 5,000 yuan, or your monthly quota is more than 5,000 yuan, you must pay taxes.
6. Many regions encourage re-employment or self-employment, and have introduced some preferential policies for small and micro enterprises. Can you enjoy them? Please consult your tax administrator.
Legal basis: Article 9 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall strengthen team building and improve the political and professional quality of tax personnel. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.