what taxes do small-scale taxpayers in the hotel catering industry need to pay?

Catering enterprises mainly pay value-added tax, urban maintenance and construction tax, education surcharge and enterprise income tax, etc.

(1) Value-added tax

The tax basis of value-added tax refers to the total price and extra-price fees charged by taxpayers to the other party for providing taxable services in the catering industry. Small-scale taxpayers calculate and pay at the rate of 3%. The average taxpayer pays 6%.

(2) Urban maintenance and construction tax

The tax basis is the value-added tax actually paid by the taxpayer. According to the taxpayer's location, it is stipulated that it is 7% in the urban area, 5% in the county and town, and 1% in other areas.

(3) Education surcharge

The tax basis is the tax actually paid by the taxpayer, and the additional rate is 3%. The local education fee is 2%.

(4) Enterprise income tax

The object of enterprise income tax is the income from production, operation and other income obtained by taxpayers. The tax rate is 25%.

(5) Water conservancy construction funds, stamp duty, etc.

Description of tax payment for small-scale catering industry:

If the monthly income is less than 5,111 yuan, it is exempt from business tax. Urban construction tax, education surcharge and local education surcharge are also exempted.

If the monthly income is more than 5,111 yuan, 5% of business tax, 5% of urban construction tax, 3% of education surcharge and 1% of local education surcharge will be levied in full.

If the monthly income is less than 5,111 yuan, you will be given the amount of tax payable for equipment, urban construction tax and lots. 5% urban construction tax, if your monthly quota is less than 5,111 yuan, local education surcharge will also be exempted.

If your monthly quota is less than 5,111 yuan, the catering invoice issued to the outside world exceeds 5,111 yuan or your monthly quota is more than 5,111 yuan, and the catering invoice issued to the outside world exceeds the monthly quota.

If your monthly quota is less than 5,111 yuan, it will be issued to the outside world.

The taxes that small-scale taxpayers need to declare include: value-added tax, urban construction tax, additional tax on education fees, additional tax on local education fees, stamp duty, urban land use tax, property tax, travel tax, enterprise income tax, withholding and paying personal income tax on wages, etc.

1. Value-added tax is paid at 3% of sales revenue;

2. Urban construction tax is paid at 7% of the paid value-added tax;

3. The education surcharge is paid at 3% of the paid value-added tax;

4. The additional tax on local education fees shall be paid at 2% of the paid value-added tax;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); The annual payment shall be based on five ten thousandths of the sum of "paid-in capital" and "capital reserve" (in the first year, it shall be paid in full, and in the future, it shall be paid according to the annual increase);

6. Urban land use tax shall be paid according to the land area actually occupied (the regulations vary from place to place, xx yuan/square meter);

7. The property tax is paid at 71%*1.2% of the original value of the own property;

8. Travel tax is paid according to the vehicle (regulations vary from place to place, and the tax is different for different models, with xx yuan per vehicle);

9. Enterprise income tax is paid according to taxable income (adjusted profit): 18% for taxable income within 31,111 yuan (inclusive), 27% for taxable income between 31,111 yuan and 1,111 yuan (inclusive), and 33% for taxable income above 1,111 yuan (note: the tax rate is 25% since 2118);

11. Pay wages and withhold personal income tax.