An industry that processes and cooks food and drinks for customers and provides places, equipment and services for local consumption. Including all kinds of restaurants, restaurants, snack bars, restaurants, teahouses, cafes and so on. China has a long history of catering industry and cooking technology. Cuisine has different characteristics, such as Beijing, Guangdong, Jiangsu, Sichuan, Yangzhou, Shanghai, Fujian, Anhui, Hunan, Hangzhou and Muslims. There are countless ways.
Chinese name
Dining industry
prospect
The situation will still be fierce.
classify
Tourist hotels and restaurants
operating characteristic
Perform three functions: production, sales and service.
operating characteristic
Dining industry
1. performs three functions: production, sales and service.
2. The varieties and specifications produced by the catering industry are complex, the quantity is sporadic, the production process is short, the capital turnover is fast, and there are many quality standards and technical requirements. Moreover, in the process of product sales, except for raw materials used for production, it is difficult to strictly distinguish other expenses from management expenses.
3. The catering business is mostly manual labor, which is highly technical, and the size of labor results is closely related to the skill level; At the same time, seasonal changes and customs have different requirements for the catering industry.
Basic tax
(1) business tax
The tax basis of catering business tax refers to the total price and extra expenses charged by the taxpayer to the other party for providing catering taxable services, and the business tax rate is 5%.
The calculation formula is: payable business tax = operating income × business tax rate.
1. In restaurants, restaurants and other catering service places, if customers provide services such as singing and dancing in the form of self-entertainment while eating, and charge extra fees in addition to the food price, they should keep separate accounts for the extra fees and pay business tax according to the entertainment tax rate. If there is no clear division between the above-mentioned additional fees charged by the above-mentioned units and the food and beverage price income, business tax shall be levied on all their income according to the entertainment industry tax rate.
2. Where restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether customers consume on the spot, their goods income shall be incorporated into the taxable income of business tax and business tax shall be levied.
3. On the question of how to levy turnover tax on taxpayers engaged in stewed cooked food, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, whether consumers consume on the spot or not, business tax should be levied on the cooking of cooked food in restaurants, restaurants and other catering industries.
Other taxes
(2) Urban maintenance and construction tax
The tax basis is the business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.
(3) education surcharge
The tax basis is the actual tax paid by the taxpayer, with an additional rate of 3%. The calculation formula is: education surcharge payable = business tax amount × tax rate.
(4) Enterprise income tax
The object of enterprise income tax is the taxpayer's income from production and operation and other income. The tax rate is 33%. The basic calculation formula is: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 30,000 yuan (including 30,000 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%.
(5) Personal income tax
The enterprise shall withhold and remit the employee's personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the provisions of the tax law, the quota standard of individual chef's personal income tax paid by units or individuals is revised to: classification quota according to restaurant grade and chef grade.
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