1, the catering industry is pure local tax management, and tax registration must be handled within 30 natural days after obtaining the business license;

2. The tax authorities generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is verified according to the region, location, area and equipment;

3. If the monthly income is less than 5,000 yuan, it shall be exempted from business tax, urban construction tax, education surcharge and local education surcharge;

4. If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full;

5. If the monthly quota is less than 5,000 yuan, the catering invoice issued to the outside world exceeds 5,000 yuan, or your monthly quota exceeds 5,000 yuan, you must pay taxes.

Legal basis: Article 10 of the Enterprise Income Tax Law of People's Republic of China (PRC).

When calculating taxable income, the following expenses shall not be deducted:

(1) Dividends, bonuses and other equity investment income paid to investors;

(2) enterprise income tax;

(3) tax late fees;

(four) fines, fines and confiscation of property losses;

(5) Donation expenditures other than those specified in Article 9 of this Law;

(6) sponsorship expenditure;

(7) Unapproved reserve expenditure;

(eight) other expenses unrelated to income.