According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering business tax refers to the total price and extra-price fees charged by taxpayers to each other for providing catering taxable services, and the business tax rate is 5%.
The calculation formula is: payable business tax = operating income × business tax rate.
1. According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, in restaurants, restaurants and other catering service places, customers who entertain themselves with singing and dancing activities while dining should charge a separate fee in addition to the food price, and pay business tax according to the tax items and tax rates of the entertainment industry. If there is no clear division between the above-mentioned additional fees charged by the above-mentioned units and the food and beverage price income, business tax shall be levied on all their income according to the entertainment industry tax rate.
2. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Turnover Tax for Catering Industry, if restaurants, restaurants (halls), hotels (hospitals), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether customers consume on the spot or not, their commodity income shall be incorporated into the taxable income of business tax and business tax shall be levied.
3. According to the Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of Levying Turnover Tax on Halogen Cooked Food, as to how to levy Turnover Tax on Halogen Cooked Food, according to the Provisional Regulations of the People's Republic of China on Business Tax and the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the catering industry belongs to the scope of business tax collection, and the goods sold belong to the scope of value-added tax collection. Therefore, whether consumers consume on the spot or not, business tax should be levied on the cooking of cooked food in restaurants, restaurants and other catering industries.
(2) Urban maintenance and construction tax
According to Decree No.43 of Chongqing Municipal People's Government "Administrative Measures for Collection of Urban Maintenance and Construction Tax in Chongqing", the tax basis of urban maintenance and construction tax is the value-added tax, consumption tax and business tax payable by taxpayers. The tax rates are 7%, 5% and 1% respectively.
Calculation formula: tax payable = value-added tax, consumption tax and business tax × tax rate.
Taxpayers in different regions implement different tax rates:
1, where the taxpayer is located in the urban area, the tax rate is 7%;
2. Where the taxpayer is located in a county or town, the tax rate is 5%;
3. If the taxpayer is not located in a city, county or town, the tax rate shall be one percent.
(3) education surcharge
The tax basis is the amount of value-added tax, consumption tax and business tax payable by taxpayers, with an additional rate of 3%.
Calculation formula: education surcharge payable = business tax amount × tax rate.
(4) Enterprise income tax
According to the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC), the object of enterprise income tax collection is the income from production and operation and other income of taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 30,000 yuan (including 30,000 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%.
(5) Personal income tax
According to the Individual Income Tax Law of People's Republic of China (PRC), enterprises should withhold and remit the individual income tax of employees on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the tax law, the unit or individual who pays income is the taxpayer of individual income tax.