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What is the approved income tax rate for catering enterprises?

Generally, the approved enterprise income tax is levied according to the proportion of income. The specific approved proportion needs to be confirmed by the tax authorities according to the actual situation. For example, if the approved proportion is 5%, the taxable income of the enterprise is 111 * 5% = 51,111 yuan. According to the relevant regulations, the annual taxable income of small and low-profit enterprises does not exceed 21 million yuan. The enterprise income tax payable by the enterprise is 5 * 25 * 21% = 2,511 yuan.

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