Many migrant workers choose to go back to their hometowns to start businesses after years of hard work, but because of their limited knowledge and ability, they choose to open a small restaurant. We all know that both individuals and enterprises need to pay taxes according to law. Then, how should catering self-employed individuals pay personal income tax? Through your question, I bring you the following related knowledge, hoping to help you. How to calculate the personal income tax for catering? Tax rate table of income from production and operation of individual industrial and commercial households and income from contracted operation and leased operation of enterprises and institutions: taxable income tax rate for the whole year (%) Quick calculation and divisor 1: 51-2: 5111-11111; 11251-3: 11111-31111; 211251-4: 311111-51111; 314251-5: 51111; 356751: Other tax items to be paid (1): First, business tax shall be paid according to the calculation of turnover *5%. (3) 3% education surcharge based on business tax; (4) 2% surcharge for local education based on business tax; 2. As for the turnover of your restaurant, if the tax bureau finds that the monthly turnover of your store is quite different from the amount declared by you, the tax bureau will determine the business quota of your store according to the number of employees in your store, the number of passengers, the daily purchase of raw materials, the chef's equipment, account records, private visits, etc. They have the right. The catering industry is an industry that relies on services to earn income. Although not everyone has to do finance, as a professional catering person in a catering enterprise, it is beneficial and harmless to master certain financial accounting knowledge, such as the calculation method of catering business tax. The catering database of China Eating Network introduces the calculation method of catering business tax for you: the catering industry involves taxes: business tax, urban maintenance and construction tax, education surcharge, personal income tax and enterprise income tax. (I) Business Tax 1. Tax basis: According to the relevant provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of the business tax of catering industry is the amount of operating income, which is the fees charged to customers for operating the catering industry, including meal fees, tobacco, alcohol and beverage charges and other fees of the catering industry. 2. Calculation formula: business tax payable = business income × business tax rate (II) Urban maintenance and construction tax The tax basis of urban maintenance and construction tax is the actual business tax paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax amount × tax rate. Taxpayers in different regions implement different tax rates: 1. If the taxpayer is located in the urban area, the tax rate is 7%; 2. If the taxpayer is located in a county or town, the tax rate is 5%; 3. If the taxpayer's location is not within the scope of items 1 and 2, the tax rate shall be 1%; (III) Education surcharge The tax basis of education surcharge is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: additional amount of education fee payable = business tax amount × rate. (IV) Enterprise Income Tax The object of enterprise income tax is the business income of entertainment industry and other income, and the tax rate is 33%. The basic calculation formula is: taxable income = total income-the amount of deductible items, taxable amount = taxable income × applicable tax rate.