Individual nature of the catering industry, generally does not involve the value-added tax collection and management of the state tax, do not need to go to the state tax for tax registration, only need to go to the local tax bureau for tax registration. The same applies to a limited liability company for pure catering.

Individual catering is required to pay:

Business tax 5% of turnover

City construction tax 7% of business tax (7% in cities, 5% in towns and 1% in the countryside)

Individual income tax Generally, the tax is levied according to the turnover of 1%-2%

Another: The starting point of the business tax of the individual industrial and commercial enterprises is 20,000 yuan per month, and the tax is levied on the one who achieves the amount of 20,000 yuan, and less than 20,000 yuan is exempt from tax. Tax exemption.