the manufacture and sale of Chinese food means that restaurants can produce and sell Chinese food on the spot.

Taxes payable and tax rates are basically the same, and the main differences are as follows:

1. Registered companies are limited liability companies, and their liabilities are limited to capital contribution (paid-in capital), while individual industrial and commercial households are not limited liability companies.

2, the same industry, the same taxes and tax rates, but individual industrial and commercial households because of their incomplete accounts, it is difficult to audit accounts and other reasons, the tax bureau often adopts a simple way of fixed collection, that is, fixed tax, while registered companies generally need to have a relatively complete account, pay taxes according to the accounting records, and generally pay business tax according to income, and calculate income tax according to enterprise profits *25%.