1, business tax: 1000*5.0%=50.00.

2. Urban maintenance and construction tax: 50*5.0%=2.50.

3. Education surcharge: 50*3.0%= 1.50.

4. Dike fee: 50*2.0%= 1.00.

Catering is a service industry, and it is subject to business tax, urban construction tax, education surcharge and stamp duty.

1, and the business tax is 5% of the turnover;

2. Urban construction tax is 7% (city), 5% (county and township) and 1% (rural) business tax;

3. The surcharge for education is 3% of the business tax;

4. Stamp duty is three ten thousandths of the turnover;

5. Income tax:

(1) The economic nature is 25% of the enterprise income tax paid by the company (according to the profit amount by way of audit collection); If the method of collection is approved, the taxable income rate shall be approved by the tax authorities, which varies from place to place.

(2) Personal income tax paid by individuals with economic nature is generally levied at a fixed tax rate of about 2% (different places).

Taxes need to be calculated according to specific circumstances.

Taxpayers who expand the data drinking industry:

1, small-scale taxpayer

In terms of turnover, many restaurants are now classified as small-scale taxpayers. After May 2006 1, the comprehensive tax rate of restaurants dropped to 3%, and the tax burden was obviously reduced.

Because there are many individual businesses in the catering industry, and there is a threshold for business tax and value-added tax in China, this part of restaurants with monthly sales (business) income of no more than 30,000 yuan were originally exempted from business tax and will continue to be exempted from value-added tax in the future.

2. General taxpayer

As for ordinary taxpayers, many people will notice that the tax rate is adjusted to 6%. Does this mean that the tax burden has increased? Relevant tax administrators explained that business tax is a link tax, that is to say, as long as it is operating, whether it is compensation or profit, it is subject to tax.

Value-added tax is based on the value-added part of goods or services, and the tax rate has increased, but the purchase cost of some fixed assets can be deducted, but the actual tax burden has decreased.

References:

Baidu encyclopedia-business tax