2. Urban construction tax, 7% of business tax.
3. Education surcharge, 3% of business tax.
4. Local education surcharge, 2% of business tax.
5, corporate income tax, 2% of catering income, this is the so-called approved collection, and the standards implemented in different places may be different, which is inevitable, but it belongs to quarterly declaration.
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Individual catering enterprises basically pay taxes in the following aspects:
1, the catering industry is pure local tax management, and it must go to the local tax bureau (not the IRS) for tax registration within 30 natural days after obtaining the business license from the industrial and commercial office.
2. The tax authorities generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the area, lot, area and equipment.
3. If the monthly income is less than 5,000 yuan, business tax, urban construction tax, surcharge for education and surcharge for local education shall be exempted.
4. If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.
5. If your monthly quota is less than 5,000 yuan, the catering invoice issued to the outside world is more than 5,000 yuan, or your monthly quota is more than 5,000 yuan, you must pay taxes.
6, through the promulgation of laws or decrees for compulsory expropriation. Social organizations and members who have the obligation to pay taxes must abide by the compulsory tax laws of the state. Within the scope of the national tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation.
7. Part of the income of social organizations and social members shall be turned over to the state, and the state shall not pay any remuneration or cost to taxpayers. The unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power. For the pre-defined levy standard, both taxpayers and taxpayers must abide by it. Unless the national laws and regulations are revised or adjusted, neither taxpayer nor taxpayer may violate or change this fixed proportion or amount and other system provisions.