1. According to the turnover of business tax, catering industry applicable catering business tax rate is 5%. 2. city maintenance and construction tax, according to the amount of business tax paid 7% (or 5%, 1%), the specific tax rate in accordance with the location of the taxpayer. 3. education surcharge, according to the payment of business tax amount of 3%, 4. other surcharges, according to the taxpayer's location of the relevant provisions of the calculation of the payment. 5. Income tax, enterprise income tax rate of 25% small micro-profit enterprises tax rate of 20%.