Legal analysis: In the Table of Business Tax Items and Rates attached to the Revised Provisional Regulations of the People's Republic of China on Business Tax, catering belongs to the seventh category: service industry, with a tax rate of 5%. In addition to the business tax of 5% of service income, there are the following additional taxes and fees:

1. Urban maintenance and construction tax: 7% of business tax;

2. education surcharge: 3% of business tax;

3. Local education surcharge: 2% of business tax;

4. 3%-5% of income tax (or personal income tax) is about 8.6%-11.6% of income.

legal basis: article 2 of the provisional regulations of the people's Republic of China on business tax shall be subject to the schedule of business tax items and tax rates attached to these regulations.

the adjustment of tax items and tax rates shall be decided by the State Council.

the specific tax rate applicable to taxpayers engaged in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government within the range specified in these regulations.