To think of opening a restaurant is a trouble, right, business administration, taxation, urban management, health and other departments will come to control you, and from time to time to get some money for nothing. If you are fined a few thousand dollars, it is even worse. All these expenses are a headache. Oh, I do not quite understand, here is for a friend to estimate the opening of a smaller restaurant taxes and other costs (he wants to open a smaller fast food restaurant, business area of forty-square meters, the location of the location of the general, the monthly business income may be about 50000 yuan). By the way, I would like to ask the friends of Tianya who really know about these. (Note: We are here non-coastal area, although the capital city of the province, but the general level of economy.)

One, industrial and commercial management fee:

Industrial and commercial management fee is now a fixed fee, if your restaurant monthly turnover of about 40,000 yuan, it is estimated that the industrial and commercial management fee of about 500 yuan per month

Second, the business tax:

Catering establishments, restaurants (halls), hotels (home) hotels, restaurants, and other units occurring belong to the business tax "Catering" taxable behavior at the same time and the sale of goods to customers, as long as the customer is on-site consumption (i.e., dine-in), the goods part of the income should be incorporated into the business tax taxable income to collect business tax. The tax rate is 5-8%, whichever is smaller, 50000*5%=2500 yuan per month.

Three, personal income tax:

Individual industrial and commercial households of production, business income and enterprises and institutions of contracting, leasing income, applying five percent to thirty-five percent of the excess progressive tax rate (tax rate table attached).

Personal Income Tax Rate Table II (applicable to the income from production and operation of individual industrial and commercial households and the income from contracting and leasing of enterprises and public institutions) Levels Annual Taxable Income Tax Rate (%)

1 Up to 5,000 yuan 5

2 More than 5,000 to 10,000 yuan 10

3 More than 10,000 to 3,0000 yuan 20

3 More than 10,000 to 3,0000 yuan 20

3 More than 5,000 to 3,0000 yuan 20

3 More than 5,000 to 30,0000 yuan 20

4 More than 30,000 yuan to 50,000 yuan 30

5 More than 50,000 yuan 35

This is calculated as the personal income tax paid for the whole year.

Four, other costs:

Fixed costs:

Decoration of furniture (including tables and chairs) kitchenware 20000-25000 yuan.

Variable costs:

Front room rent 4000 yuan / month.

Two cooks, cutting, frying, breakfast, 1500 yuan per person / month (also some picking, washing) four waiters 500 yuan per person / month (another package of food and housing)

(then the wages *** counted 1500 ** 2 + 500 * 4 = 5000 yuan / month)

dishes and other raw materials: 700 yuan / day * 30 days = 21,000 yuan / month

To the staff package rental 1200 yuan / month

Water, electricity, fuel, telephone: 2800 yuan / month

Other care and expenses: 1200 yuan / month

Then the above changes in the cost of (taxes and fees excluded) ***4000 + 5000 + 21000 + 1200 + 2800 + 1500 = 35,500 yuan / month. Plus business administration fee and sales tax total*** is $38,500.