Individual small catering stores need to pay taxes regardless of the number of employees. According to May 1, 2016 onwards, the full rollout of the camp to increase the pilot, the construction industry, real estate industry, financial industry, living services all into the camp to increase the pilot. Paying taxes is a citizen's obligation, and catering self-employed people should also pay taxes according to law.

Self-employed businessmen need to pay is self-employment income tax. According to the end of the quarter within 15 days of prepayment (quarterly)), the next year before March 31 to complete the year-end remittance (annual report). If belonging to the approved collection of individual households only quarterly according to the approved amount to pay, the end of the year does not need to submit the annual report.

The catering industry is purely managed by local tax, and must apply for tax registration within 30 natural days after the business license.

According to the self-employed income tax:

1, the tax department of the self-employed businessmen generally implement the implementation of the regular quota approach, that is to say, according to the region, lot, area, equipment, etc. approved to give you a month should pay the amount of tax.

2, if the monthly income of less than 5,000 yuan, is exempt from sales tax, urban construction tax, education surcharge, local education surcharge is also exempt.

3. If the monthly income is more than 5,000 yuan, the full amount of 5% sales tax, 5% urban construction tax, 3% education surcharge, 1% local education surcharge.

4, if your monthly quota is less than 5,000 yuan, foreign invoices for food and beverage more than 5,000 yuan or your monthly quota is more than 5,000 yuan, foreign invoices for food and beverage more than the monthly quota is to pay back the tax.