The ways of paying taxes in the catering industry are as follows:

1. You must go to the local taxation bureau within 31 natural days after obtaining the business license from the industrial and commercial office for tax registration;

2. The tax authorities generally implement regular quota measures for individual industrial and commercial households;

3. If the monthly income is less than 5,111 yuan, it is exempt from business tax, urban construction tax, education surcharge and local education surcharge;

4. If the monthly income is more than 5,111 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full;

5. If the catering invoice issued to the outside world exceeds the monthly quota, the tax shall be paid.

legal basis: article 9 of the law of the people's Republic of China on the administration of tax collection

the tax authorities should strengthen team building and improve the political and professional quality of tax personnel.

tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.

Tax officials are not allowed to ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to collect or underpay the tax payable; Do not abuse their powers to overpay taxes or deliberately make things difficult for taxpayers and withholding agents.

how long is the tax declaration period

1. The deadline for payment is when the business tax, urban construction tax, education surcharge and personal income tax are equal to 11 days of the following month;

2. The deadline for payment of enterprise income tax is 15 days after the quarter, and the deadline for final settlement is 4 months;

3. Property tax, urban land use tax, travel tax, etc. shall be paid within the time limit stipulated by the local tax authorities;

4. The last day of payment within the time limit will be postponed by one day in case of rest day, and by rest day in case of long vacation;

5. The late payment fee will be charged by five ten thousandths per day;

6. The tax authorities may be fined if they fail to pay after being ordered by the tax authorities to do so within a time limit.