the individual catering industry should declare and pay 5% business tax to the local taxation bureau, and pay 7% urban construction tax and 3% education surcharge according to the business tax, and personal income tax is about 2%.

if the monthly business income is less than 5,111 yuan, there is no need to pay business tax, urban construction tax and education surcharge.

The tax authorities generally implement the method of regular quota for individual industrial and commercial households, that is to say, they will give you the amount of tax payable for one month according to the region, lot, area and equipment.