The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge and enterprise income tax, personal income tax and so on. Catering business tax tax basis is the taxpayer to provide catering taxable services to the other side of all prices and out-of-the-price charges, according to the 5% tax rate for business tax. The tax basis is the actual amount of business tax paid by the taxpayer, and the tax rates are 7%, 5% and 1% respectively. The object of enterprise income tax is the production and operation income and other income obtained by the taxpayer.

Legal basis: "The People's Republic of China Individual Income Tax Law"

Article 2

The following personal income shall be subject to individual income tax:

(a) wages and salaries;

(b) remuneration for labor;

(c) remuneration for articles;

(d) royalties;

(d) royalties;

(e) income of the taxpayers;

(f) income of the taxpayers. (d) royalty income;

(e) business income;

(f) interest, dividends and bonus income;

(g) property rental income;

(h) property transfer income;

(i) incidental income.

Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year; non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.