The catering industry belongs to the service industry. According to the regulations, the business tax should be levied at 5%. Business tax is an in-price tax. The various taxes in the catering invoice are:
1, business tax (catering industry) 5%
2. Urban maintenance and construction tax (7% in cities, 5% in towns and villages, and 1% in rural areas) and business tax plus 3% education surcharge.
3. Personal income tax is attached. Provincial standards vary greatly, generally 2-5%.
In some places, there are other expenditures, such as cultural undertakings.