About Catering Industry Local Taxation Conditions and Criteria? Catering industry belongs to the scope of business tax collection, under the jurisdiction of local tax. For taxpayers who have applied for tax registration, the tax authorities approve the tax according to the taxpayer's business scope, business location, business scale, geographical location, and the number of employees. If the location is relatively remote, the scale is not big, the personnel is small, the business situation is not prosperous, the tax authorities can be approved not to reach the starting point (i.e., the monthly income is less than 5,000 yuan), you do not have to pay the business tax, the urban construction tax, the education surcharge, the local education surcharge and the personal income tax, and only need to pay the property tax and the land use tax. On the contrary, you have to pay all. Local tax to your approved monthly income of 5,000 yuan, you need to pay: business tax: 5,000 × 5% = 250 yuan; urban construction tax: 250 × 7% = 17.5 yuan; education surcharge: 250 × 3% = 7.5 yuan; local education surcharge: 250 × 1% = 2.5 yuan; personal income tax: different places, some according to the 5,000 * attached to the rate of levy, and some according to the 5,000 * taxable income rate x Individual industrial and commercial households operating income five-tier over-progressive tax rate. Here we are calculated according to the latter, 5000 × 10% = 500, personal tax: 500 × 5% = 25 yuan: total monthly fixed tax 302.5 yuan. There is also a land use tax to be paid annually. 60 x unit tax. If you own your own house you also have to pay property tax, and if you rent a house you need to provide an invoice, and that's what the landlord pays. Property tax and land use tax is levied on an annual basis, and can be paid monthly or quarterly in advance, and if it is paid monthly, the tax authorities will be marked on the notice of approval of the fixed tax.