catering enterprises: the total catering income is the total operating income

business tax = operating income *5%

business tax surcharge (including urban construction 7%, education surcharge 3%, local education surcharge 1%-2%, local water conservancy construction fund, etc., which varies from place to place) = business tax *(7%+3%+1%)

2. Urban maintenance and construction tax: 7% of the sum of value-added tax, consumption tax and business tax;

3. Surcharge for education: 3% of value-added tax, consumption tax and business tax;

iv. Individual industrial and commercial income tax: 2.8% of operating income;

5. Local flood control fee: 1.13% of operating income. If it is registered as a company's restaurant, the above "IV. Individual industrial and commercial income tax: 2.8% of operating income" becomes enterprise income tax, and the calculation of its taxable amount: payable enterprise income tax = total income x taxable income rate x applicable tax rate.