2. City maintenance and construction tax is paid at 7% (or 5% or 1%) of the amount of business tax paid, and the specific tax rate is determined according to the location of the taxpayer.
3. Education surcharge, paid at 3% of the amount of business tax paid,
4. Other surcharges, calculated in accordance with the relevant provisions of the taxpayer's location.
5. Income tax, if you set up a catering business as a corporate enterprise, then pay enterprise income tax, according to the taxable income (based on the accounting profit of the enterprise, adjusted in accordance with the provisions of the tax law) to pay 33%. The tax rate is 27% if the annual taxable income is more than 30,000 yuan and less than 100,000 yuan, and 18% if the annual taxable income is less than 30,000 yuan. If you set up a catering business as a sole proprietorship or partnership, you will pay personal income tax at the following rates: 5% on taxable income below 5,000 RMB, 10% on 5,000-10,000 RMB, 20% on 10,000-30,000 RMB, 30% on 30,000-50,000 RMB, and 35% on 50,000 RMB. 35 percent for the portion above.
If your business is small and your accounting is not sound, the competent tax authorities will authorize your business to implement the simplified tax collection method, instead of the above mentioned checking account collection method. You simply multiply your turnover by the band tax rate approved by the tax authorities, and that amount is the tax payable.
2. fixed levy. This is the so-called "flat-rate tax". You only need to pay the amount of tax authorized by the tax authorities every month.
What kind of tax is to be paid is to be approved by the competent tax authorities on a case-by-case basis after you have completed your tax registration.
Enterprises engaged in the provision of taxable services (catering, services, advertising, transportation, consulting, etc.), the transfer of intangible assets, or the sale of immovable property are subject to the business tax. The rate of business tax varies from 3% to 5% depending on the industry, and 20% for individual industries, such as Internet cafes. Business tax is paid at the local tax office.
2. Enterprise income tax: a tax levied on the profits of enterprises, the basic tax rate is 33%, with two other preferential tax rates of 18% and 27%. Taxable income (i.e., profits recognized by the tax authorities) in more than 100,000 33% tax rate, less than 30,000 18% tax rate, three to 100,000 27%. There are two ways to collect enterprise income tax: approved levy and account levy. Account levy is based on the declared income of the enterprise minus the relevant costs and expenses to calculate the profit and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved levy is not to consider your costs and expenses, the tax authorities directly with the income multiplied by a fixed rate (depending on the industry), the resulting number as your profit, and then according to how much, multiplied by the corresponding tax rate. Approved levy is generally suitable for small enterprises with unsound accounting. enterprises established after January 1, 2002, the enterprise income tax is paid in the national tax. (Sole proprietorships do not pay enterprise income tax, but individual income tax at local tax).
3. In addition, enterprises also pay some additional taxes and small taxes. The urban construction tax and education surcharge are additional taxes to the value-added tax and business tax, and as long as you pay the latter, you will have to pay the surcharge by multiplying the number of payments by the corresponding tax rate as a base. Depending on the area where the enterprise is located, the urban construction tax is divided into 7% (urban areas), 5% (counties and towns) and 1% (others), while the education surcharge is 3%. Smaller taxes include stamp duty, property tax, etc., in addition to withholding employees' personal income tax, etc. These surtaxes and small taxes are paid at the local tax.