1, business tax
The tax basis of catering business tax refers to the total price and extra-price expenses charged by taxpayers for providing taxable services in catering industry, and the business tax rate is 5%.
2. Urban maintenance and construction tax
The tax basis is the business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.
3. Additional education expenses
The tax basis is the actual business tax paid by the taxpayer, and the additional tax rate is 3%. Calculation formula: education surcharge payable = business tax amount × tax rate.
4. Enterprise income tax
The object of enterprise income tax is the taxpayer's income from production and operation and other income. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate.
5. Personal income tax
The enterprise shall withhold and remit the employee's personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the provisions of the tax law, the quota standard of individual chef's personal income tax paid by units or individuals is revised to: classification quota according to restaurant grade and chef grade.
Extended data:
According to the "People's Republic of China (PRC) tax collection and management law"
Section 3 Tax Declaration
Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.
Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, it may postpone the processing with the approval of the tax authorities.
If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law