The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge and enterprise income tax, personal income tax and so on.

(a) business tax

The basis for calculating business tax in the catering industry is the full price and out-of-prices fees charged by the taxpayer to the other party for providing taxable services in the catering industry, and the business tax is levied at a rate of 5%.

The formula is: business tax payable = business income × business tax rate

1, restaurants, cafeterias and other food service establishments, customers in the dining at the same time in the form of self-indulgent singing and dancing activities to provide services in the diet price charged separately, should be part of the separately charged fees separately accounted for, and in accordance with the entertainment industry tax rate to pay business tax. Where the above unit of the above charges and diet price income is not clearly divided, the entire income should be in accordance with the entertainment industry tax rates levied business tax.

2, catering, restaurants (hall), hotels (home), hotels, restaurants and other units occurring in the business tax "catering" taxable behavior at the same time the sale of goods to customers, regardless of whether the customer is consumed at the scene, the goods part of the income should be included in the business tax taxable income to collect business tax.

3, on the taxpayer's operation of cooked food how to collect turnover tax issues, catering industry belongs to the scope of business tax, the sale of goods belongs to the scope of value-added tax. Therefore, the catering industry, restaurants and other catering industry operating burned cooked food behavior, regardless of whether the consumer on-site consumption, should be levied business tax.

(ii) urban maintenance and construction tax

Taxation is based on the actual amount of business tax paid by the taxpayer. The tax rates are 7%, 5%, 1%. Calculation formula: taxable amount = business tax × tax rate.

(C) education surcharge

taxable basis is the actual amount of business tax paid by the taxpayer, the surcharge rate of 3%. Calculation formula: the amount of education surcharge payable = the amount of business tax × rate.

(D) 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 25%. The basic formula: taxable income = total income - the amount of permitted deductions. Income tax = taxable income × tax rate.

(E) Individual Income Tax

Enterprises should withhold and pay employees' individual income tax on behalf of the employees on a regular basis. Individual income tax is a tax levied on all taxable income earned by individuals.