Legal analysis: The catering industry refers to enterprises, units and self-employed individuals who cook, prepare and sell food to customers for consumption in a certain place. The catering industry above designated size usually refers to catering enterprises, which refer to corporate enterprises engaged in catering activities with an annual operating income of more than 2 million yuan, or industrial activity units without legal personality. The main indicators of catering industry statistics above designated size include basic indicators, operating indicators and financial indicators, as well as energy consumption such as coal, electricity and natural gas. Business indicators are counted on a monthly basis, and other indicators are counted on a quarterly or annual basis. The statistical investigation method of catering industry above designated size is comprehensive investigation, that is, each enterprise is issued with reports one by one and investigated on a monthly, quarterly or annual basis.

legal basis: full text of the provisional regulations of the people's Republic of China on business tax

article 4 taxpayers who provide taxable services, transfer intangible assets or sell real estate shall calculate the taxable amount according to the turnover and the prescribed tax rate. Calculation formula of tax payable: tax payable × tax rate. The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

article 5 the turnover of taxpayers refers to the total price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following circumstances are excepted:

(1) If the taxpayer distributes the contracted transportation business to other units or individuals, the turnover shall be the balance of all the price and extra-price expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals; (2) If the taxpayer is engaged in tourism business, The turnover is the balance after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other tour companies for tourists from the total price and extra-price expenses obtained by the taxpayer. (3) If the taxpayer subcontracts the construction project to other units, the turnover is the balance after deducting the subcontracting fees paid to other units from the total price and extra-price expenses obtained by the taxpayer. (4) For the business of buying and selling financial commodities such as foreign exchange, securities and futures, the selling price is deducted from the purchase price.