Legal analysis: individual catering enterprises basically pay taxes in the following aspects: 1. The catering industry is a pure local tax management, and it must be handled at the local taxation bureau (not the IRS) 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, that is, 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 the monthly quota is less than 5,000 yuan, if the catering invoice issued to the outside world exceeds 5,000 yuan or the monthly quota is more than 5,000 yuan, the catering invoice issued to the outside world will be taxed if it exceeds the monthly quota. 6. Many regions encourage re-employment or self-employment, and have introduced some preferential policies for small and micro enterprises. If you can enjoy them, you can consult the local 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.