Legal analysis: Food and beverage outlets belong to individual businesses and are subject to tax. Small restaurants need to pay personal income tax and value-added tax. Self-employed individuals are generally small-scale taxpayers of value-added tax, and the tax payment method is determined by taxation.

legal basis: individual income tax shall be paid for the following items of personal income in Article 2 of the Individual Income Tax Law of the People's Republic of China:

(1) income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.