1, in 2015, the restaurant industry has not been implemented, that is to say, still have to pay business tax.

2, the business tax rate is 5% of the turnover, calculated to pay business tax;

Note: also take the business tax as the basis for taxation, respectively, according to 7% and 3% to calculate the payment of urban construction tax and education surcharge.

Business tax is a tax levied on the turnover of units and individuals who provide taxable services, transfer intangible assets or sell real estate in China. Business tax belongs to one of the main taxes in the turnover tax system.

In May 2015, the last three sectors of the camp to increase the construction of real estate, finance and insurance, living services, the camp to increase the program or will be launched, do not rule out the possibility of implementation by industry. Among them, the VAT rate of Jian'an real estate is temporarily set at 11%, and 6% for financial insurance and living services.