The main tax items and tax rates for individual restaurants are as follows:

1, according to the business income tax is business tax, the tax rate is 5%;

2, according to the business tax tax levied on the amount of urban construction tax, the tax rate of 5% or 7%, the surcharge on education, the tax rate of 3%, the local education surcharges, the tax rate of 2% or may be different from province;

3, according to the business income tax is income tax, corporate income tax rate of 25%, or personal income tax rate of 35%, depending on the nature of the business economy to determine the tax rate. Income tax rate of 25%, or personal income tax rate of 35%, depending on the economic nature of the business.