Legal analysis: Small-scale taxpayers are now reporting quarterly (once a quarter), with monthly income not exceeding 31,111 and quarterly income not exceeding 91,111, tax-free. Taxes involved in the catering industry: 1. National tax: income tax; 2. Local taxes: business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax, etc. Second, tax returns. 1. At the end of each month, business tax, urban construction tax and education surcharge shall be accrued according to the operating income; Calculate and withhold personal income tax according to employee's salary income. 2. Individual income tax shall be declared and paid online before the 7th of next month; Business tax, urban construction tax and education surcharge shall be declared and paid online before 11 next month.

legal basis: article 31 of the law of the people's Republic of China on the administration of tax collection, taxpayers and withholding agents shall pay or remit tax within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.