breakdown of maintenance fees for catering industry: food cost, wine cost, cigarette cost and other costs. As for EXCEL, take the column as the date, list the items, register daily, and SUM them up!
food storehouse-food
-condiment
-dry goods
-other
wine storehouse-soft drinks
-drinks
-beer
-domestic wine
-foreign wine
cigarette storehouse-cigarettes
It seems that these are commonly used! ~
Because the materials of catering are very miscellaneous, it is difficult to remember the details, and the storage time of raw materials is not long, so I suggest not setting up the subject of raw materials, and directly entering the main business cost. It is good that the materials can set their own private accounts and be clear about themselves.
The taxes and fees that individual industrial and commercial households should pay for hotels are as follows:
1. Individual industrial and commercial households should pay taxes according to small-scale VAT taxpayers, that is, they should pay 3% VAT according to their sales income.
2. Pay additional tax: (1) Pay urban construction tax at 7% of the value-added tax; (2) Pay education surcharge at 3% of the value-added tax; (3) Pay local education surcharge at 1% of the value-added tax;
3, according to 21% of the profit, you also need to pay personal income tax. Specific tax standards:
According to the spirit of State Taxation Administration of The People's Republic of China's "Administrative Measures for Regular Quota Collection of Individual Industrial and Commercial Households", the applicable taxes and tax rates for regular quota collection are as follows:
1. According to the Provisional Regulations of the People's Republic of China on Value-added Tax, the collection rate of value-added tax for small-scale taxpayers will be 3% as of October 1, 2119.
the value-added tax is calculated and paid according to the sales excluding tax at the rate of 3%. Sales excluding tax = sales including tax ÷(1+ collection rate), and payable value-added tax = sales excluding tax ×3%.
for example, your price tag of a commodity is 1131, the sales excluding tax =1131÷(1+3%)=1111 yuan, and the value-added tax payable =1111×3%=31 yuan
The value-added tax is levied by the national tax.
The following taxes are taxed by local taxes:
2. The business tax is calculated and paid according to the consulting business income at the rate of 5%.
3. The urban maintenance and construction tax is calculated and paid according to the urban construction tax rate according to the value-added tax amount+business tax amount; (Urban construction tax rate: 7% in cities; 5% of counties and towns; Not in cities, counties and towns).
4. the surcharge for education is calculated and paid at the rate of 3% according to the value-added tax+business tax.
5. Individual income tax is taxable income according to the income from production and operation of individual industrial and commercial households, and the balance after deducting costs, expenses and losses from the total income of each tax year. An excessive progressive tax rate of 5% to 35% is applicable.
However, the self-employed generally adopt the method of levy, and the levy rate is generally between 1% and 3%, generally around 2%. Personal income tax payable = taxable sales × levy rate.
as for how much tax you have to pay, it depends on the sales of your goods and the turnover of your consulting business. The general tax bureau will conduct on-the-spot investigation, determine the quota, and issue a "notice of approved quota" to you. Its content is the five points I mentioned earlier, except to inform you of the approved sales volume and payment deadline.