Legal analysis: The tax rate of the main taxes involved in the catering industry: 1. Business tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%. 2. Urban maintenance and construction tax shall be paid at 7% (or 5% or 1%) of the business tax, and the specific tax rate shall be determined according to the taxpayer's location. 3. Education surcharge is paid according to 3% of the paid business tax; 4. Local education surcharge is paid according to 2% of the paid business tax; 5. Water conservancy fund is paid according to 1% of the paid business tax; 6. Income tax and enterprise income tax rate are 25% and 21% for small and meager profit enterprises.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as tax reduction, exemption, tax refund and supplementary tax, shall be implemented in accordance with the provisions of the law. if the State Council is authorized by the law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.

the units and individuals that are obligated to withhold and remit taxes and collect and remit taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.