Senior member Huang Shan collected it from the Internet to the tax-related accounting section. The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax. (I) Business Tax According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering business tax refers to the total price and extra-price expenses charged by taxpayers to the other party for providing taxable services in the catering industry, and the business tax is levied at the rate of 5%. The calculation formula is: business tax payable = business income × business tax rate 1. According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, in restaurants, restaurants and other catering service places, if customers provide services by singing and dancing in the form of entertainment while eating, they should charge extra fees in addition to the food price, and pay business tax according to the tax items and tax rates of the entertainment industry. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry. 2. According to the Notice of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax in Catering Industry, if restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers consume on the spot, the income from the goods should be merged into the taxable income of business tax to collect business tax. 3. According to the "Reply of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax on Cooked Food with Brine", as to how to collect turnover tax on cooked food with halogen, according to the Provisional Regulations of the People's Republic of China on Business Tax and Provisional Regulations of the People's Republic of China on Value-added Tax, the catering industry belongs to the scope of business tax and the sales of goods belongs to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of cooking cooked food in restaurants, restaurants and other catering industries, regardless of whether consumers spend on the spot or not. (II) Urban Maintenance and Construction Tax According to the Administrative Measures for the Collection of Urban Maintenance and Construction Tax in Chongqing, Order No.43 of Chongqing Municipal People's Government, the tax basis of urban maintenance and construction tax is the value-added tax, consumption tax and business tax payable by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: Taxable amount = VAT, consumption tax, 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, the taxpayer is not located in the city, county or town, the tax rate is one percent. (3) The additional tax basis for education expenses is the tax payable by taxpayers for value-added tax, consumption tax and business tax, and the additional rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate. (IV) Enterprise Income Tax According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 31,111 yuan (including 31,111 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 31,111 yuan to 111,111 yuan (including 111,111 yuan), the tax rate shall be reduced by 27%. (V) Personal Income Tax According to the Individual Income Tax Law of the People's Republic of China, enterprises should withhold and remit the personal income tax of employees on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals. According to the provisions of the tax law, the unit or individual who pays the income is the taxpayer of individual income tax.