and catering industry related to the ten kinds of tax

1, business tax. According to the turnover of business tax, catering industry applicable tax rate of 5%;

2, city maintenance and construction tax, according to the amount of business tax paid 7% (or 5%, 1%) to pay, the specific tax rate in accordance with the location of the taxpayer to determine;

3, the education surcharge, according to the amount of business tax paid 3% to pay;

4, the other surcharges, calculated in accordance with the relevant provisions of the taxpayer's location to pay The relevant provisions of the location of the taxpayer to calculate the payment;

5, income tax, enterprise income tax rate of 25% small micro-profit enterprises tax rate of 20%;

6, withholding and payment of personal income tax;

7, vehicle and vessel use tax rate;

8, stamp duty tax rate;

9, property tax rate;

10, land Use tax rate (flat rate).

Two types of taxpayers related to the restaurant industry

1Small-scale taxpayers

In terms of turnover, many restaurants are now going to be categorized as small-scale taxpayers. After May 1, 16, the combined rate of tax paid by restaurants will be reduced to 3%, and the tax burden will be significantly reduced. As the restaurant industry is still a lot of individual entrepreneurs, and China's business tax and value-added tax have a starting point, this part of the monthly sales (business) income does not exceed 30,000 yuan of restaurants, the original exemption from business tax, will continue to be exempted from value-added tax in the future.

2 General taxpayers

About the general taxpayers, many people will notice that the tax rate is adjusted to 6%, which means that the tax burden has increased? The relevant tax administrator explained that the business tax is a link tax, that is to say, as long as the business, no matter whether it is a loss or a profit, have to pay the tax. And VAT is a value-added part of the tax based on goods or services, the tax rate has increased, but some of the fixed assets purchase cost can be deducted, the actual tax burden is reduced. That is, although the tax rate increased by one percentage point, but taxable sales will be much lower, the overall tax paid than now or less.

The average restaurant is a self-employed person, the tax bureau is to give the approval of the tax, the first approved turnover, and then in accordance with the 5% tax rate of business tax, with the business tax and then 7% of the urban construction tax, 3% of the education surcharge, etc., in addition to the turnover of 2% of the personal income tax, the overall tax rate of 7.5 percent.