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The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, enterprise income tax and personal income tax.
(1) business tax
According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering business tax refers to the total price and extra expenses charged by taxpayers for providing taxable services in catering industry, and the business tax rate is 5%. The calculation formula is: payable business tax = operating income × business tax rate.
(2) Urban maintenance and construction tax
According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Maintenance and Construction Tax (Guo Fa [1985] 19), the tax is based on the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. The calculation formula is: tax payable = business tax amount × 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
According to the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) (No.3 of Cai Fa Zi [1994]), the object of enterprise income tax collection is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. The basic calculation formula is: taxable income = total income-deductible item amount. Taxable income = taxable income × tax rate. 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
According to the Individual Income Tax Law of People's Republic of China (PRC), enterprises are required to withhold and remit employees' individual income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the tax law, the unit or individual who pays income is the taxpayer of individual income tax.
(6) Stamp duty
All units and individuals who subscribe for taxable vouchers in People's Republic of China (PRC) (including vouchers subscribed overseas and used in China) shall pay stamp duty according to law. The method of paying stamp duty is that the taxpayer calculates the tax payable by himself according to the regulations, and buys and pastes a stamp (decal for short) at one time.
(7) Property tax
The self-owned real estate used for production and operation shall be calculated and paid at the tax rate of 1.2% according to the residual value after deducting 30% from the original value of the real estate every year; The leased property is calculated and paid according to the rental income, and the tax rate is 12%.
Non-operating properties owned by individuals are exempt from property tax.
(8) Urban land use tax
According to the actual land area occupied by taxpayers, it is calculated and paid according to different quotas of (0.4-8) yuan/square meter per year.
(9) Vehicle and vessel use tax
Enterprises and individuals who own vehicles and boats shall calculate and pay the prescribed taxes according to the types of vehicles and boats, and the tax payment time shall be set at February 3 1 day 1 hour to 1 hour every year.
Asking for invoices can first protect consumers' own interests and protect their rights if there are problems. At the same time, it can also increase taxes for the country and urge enterprises to pay taxes on their main business and additional non-operating expenses. Can it be included in the deduction of enterprise income tax?
Second, the tax declaration period
1, and the deadline for payment is when business tax, urban construction tax, education surcharge and personal income tax are equal to 10 of the following month;
2. The enterprise income tax payment period is 15 days after the quarter (10 days in the next month if the local tax authorities confirm monthly payment), and the final settlement period is 4 months;
3. Property tax, urban land use tax, travel tax, etc. Should be paid within the time limit stipulated by the local tax authorities (generally twice a year, depending on the place).
The deadline for payment is the last day. In case of rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May 1st and 11th), it will be postponed according to rest days;
5. The late payment fee is charged at 5/10000 per day;
6. If the tax authorities order it to be paid within a time limit and still fail to pay it, a fine may be imposed.
Third, the declaration method:
At present, all tax returns are online. After the tax controller completes the tax declaration authority, he will give the login account number and password, and then log on to the website of the tax bureau on time for tax declaration.
How to calculate the catering expenses?
1. When an enterprise entertains customers with food and beverage expenses:
Debit: management expenses-business entertainment expenses (included in related subjects according to the department where the expenses belong)
Loan: accounts payable (or bank deposits and other subjects)
2. It takes time for employees to have a meal:
Debit: management fee-catering fee (included in related subjects according to the department where the fee belongs)
Loan: Payable employee salary-employee welfare fund.
When enterprises pay for catering:
Borrow: Payable employee salaries-employee welfare expenses.
Loans: bank deposits
When catering expenses occur in enterprises, they should be accounted for by the related secondary subjects of "management expenses" according to the nature of expenses. When catering expenses belong to hospitality, they are included in business hospitality; When catering expenses belong to employees' dinner expenses, they are included in employees' welfare expenses.
Can the main catering business be withheld?