Taxes to be paid by the catering industry mainly include:

1. Value-added tax: After the reform of the camp, the business tax will be replaced by value-added tax. The value-added tax rate of small-scale taxpayers in the catering industry is 3%, and that of general taxpayers in the catering industry is 6%. The preferential tax policy: from October 1, 2118 to February 31, 2121, the monthly sales will not exceed 31,111 yuan (91,111 yuan will be paid quarterly).

2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax;

4. education surcharge: the tax payable is 3% of the actually paid value-added tax;

5. Local education surcharge: the tax payable is 2% of the actual value-added tax paid;

6. enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and low-profit enterprises is 21%.

tax rate refers to the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate and fixed tax rate.

Extended information:

Consumption tax

I. Cigarettes

1. Category A cigarettes: 56%. Including imported cigarettes; White-wrapped cigarettes; Handmade cigarettes refer to those whose sales price per box (51,111 sticks) is above 781 yuan (including 781 yuan).

2. Class B cigarettes: 36%. Cigarettes The sales prices of cigarettes with different packaging specifications are converted into each big box, and the sales prices of cigarettes with different packaging specifications are converted into each big box (51,111 cigarettes). Refers to each box (51,111 sticks) of cigarettes with a sales price below 781 yuan. The consumption tax on Class A cigarettes will be temporarily reduced by 41% from October 1, 1994.

3. Cigarettes: 36%. Including cigars of various specifications and models.

4. cut tobacco, 31%. Including bulk cigarettes processed and produced with tobacco leaves as raw materials without rolling.

2. Liquor and alcohol 25%

1. Grain liquor

2. Potato liquor 21% is made of beet liquor, which is taxed according to potato liquor.

3. 241 yuan/ton of yellow rice wine includes yellow rice wine brewed from various raw materials and local sweet wine with alcohol content over 1.2 degrees (inclusive).

4. 221 yuan/ton of beer includes packaged and bulk beer. Alcohol-free beer is taxed according to beer.

5. 11% of other liquors include bran liquor, other raw materials liquor, local sweet liquor, duplicate liquor, fruit and wood liquor, sparkling liquor and medicinal liquor. Liquor brewed with barnyard grass is levied according to bran wine.

6. 5% alcohol includes all kinds of industrial alcohol, medical alcohol and edible alcohol produced by distillation and synthesis.

3. Cosmetics 31% includes complete sets of cosmetics

4. Skin care products 8%

5. Precious jewelry and jewelry jade

1. Gold and silver jewelry 5% is limited to gold, silver and gold-based and silver-based alloy jewelry, as well as inlaid jewelry of gold and silver and gold-based and silver-based alloys. Levy consumption tax in the retail sector.

2. 11% of non-gold and silver jewelry includes all kinds of jewelry and all kinds of jewelry and jade that have been mined, polished and processed. Consumption tax is levied in the production link and sales link.

6. Firecrackers and fireworks 15% include all kinds of firecrackers and fireworks. Starting paper and firecrackers used in sports are not levied according to this tax item.

value-added tax

1. The value-added tax rate for goods sold or imported is other than those listed. The first provision states: "Taxpayers selling or importing goods are subject to the tax rate of 16% except those specified in items (2) and (3) of this article."

2. VAT rate for processing, repair and replacement services. Item 4 stipulates: "Taxpayers provide processing, repair and replacement services at a tax rate of 17%.

3. 13% of agricultural products include plants and animals.

4. Grain and edible vegetable oil. 13% of grain includes rice; Rice; Soybean; Wheat; Miscellaneous grains; Fresh sweet potato, dried sweet potato, sweet potato powder; Processed flour (except all kinds of fancy flour) Starch does not belong to the scope of agricultural products, and value-added tax should be levied according to 17%. Edible vegetable oils include edible oils extracted from plants and mixed oils produced from them.

5. 13% of other goods include tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, books, newspapers, magazines and feeds of coal products for residents, chemical fertilizers, pesticides, agricultural machinery and other goods specified by the State Council.

six, export sales goods 1 crude oil, diesel oil, foreign aid export goods, natural bezoar, musk, copper and copper-based alloys, platinum, sugar, newsprint and other national regulations will not be refunded.

calculation and standard of personal income tax

payable personal income tax = taxable income× applicable tax rate-quick deduction

since September 11, 2111, the threshold (exemption amount) of personal income tax in Chinese mainland has been adjusted to 3511 yuan/month

taxable income = monthly income after deducting three insurances and one gold-deduction standard

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