I. Tax collection points for catering invoices
In the revised Provisional Regulations of the People's Republic of China on Business Tax, catering belongs to the seventh category: service industry, with a tax rate of 5%. In addition to the business tax of 5% of service income, there are the following additional taxes and fees:
1, urban maintenance and construction tax: 7% of business tax;
2. Education surcharge: 3% of business tax;
3. Local education surcharge: 2% of business tax;
4.3%-5% income tax (or personal income tax) is about 8.6%- 10.6% of income.
Second, the calculation method of tax point
1, the value-added tax is 17% and 3% of the sales revenue (this is a turnover tax, which is applicable to general taxpayers and small-scale taxpayers);
2. Urban construction tax applies different tax rates to taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, as well as the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; If the taxpayer is located in a suburban county or town, the tax rate is 5% of VAT; If the taxpayer's location is not within the range of 1 and 2, the tax rate is 1% of the value-added tax;
3. The education surcharge is paid at 3% of the value-added tax already paid;
4. The local education surcharge is paid at 2% of the value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Pay urban land use tax according to the actual occupied land area (the regulations vary from place to place, RMB/m2);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations, different vehicle types, RMB);
9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)
10, personal income tax is withheld and remitted for wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
According to the regulations, the business tax rate of the service industry is 5%, and there are also some additional taxes, including urban maintenance and construction tax and personal income tax, so it is certain that the tax point of catering invoices is not very low.