1. Business tax: 5% of the turnover, namely RMB 5,111 (RMB 311,111× 5%)
2. Urban construction tax: 7% of the business tax, namely RMB 1,151 (RMB 5,111× 7%).
3. education surcharge: 3% of business tax, namely 451 yuan (RMB 5,111× 3%).
4. The catering industry is an important industry to stabilize growth, promote consumption, expand employment and benefit people's livelihood, and plays an important role in increasing tax revenue and prospering the market. According to the data from the National Bureau of Statistics, the catering revenue increased by 18.7% year-on-year from October to September, which was 1.3.2 percentage points faster than the retail consumption of commodities in the same period, providing a strong support for restoring and expanding consumption. With the development and penetration of Internet digital technology, new technologies and new models emerged constantly, and the development of China catering industry changed from factor-driven to innovation-driven, and digitalization became an important direction for the transformation and upgrading of catering industry.