in order to clean up and rectify the tax revenue of the catering industry, the comprehensive tax quota standard of the catering industry is now formulated through the collection of common elements, extensive typical surveys and repeated calculations.

the comprehensive quota includes business tax, urban maintenance and construction tax, education surcharge, local education fee, personal income tax or enterprise income tax, price adjustment fund, cultural construction fee and river course fee, and the approved basic quota is adopted.

1. Verification of basic tax quota of catering industry:

1. Determination of core elements of basic quota:

① Quota standard: according to different business scales, the classification quota standard is determined.

② standard dining table (hereinafter referred to as "standard dining table"): the standard dining table has a dining table area of 1.5 square meters.

2. Formula for calculating tax amount

Monthly comprehensive tax amount of standard tables = quota standard × number of standard tables × basic quota coefficient× operating level coefficient× proportion of no tickets × comprehensive collection rate

3. Verification standard of monthly operating income of standard tables

(1) Seafood and Chinese food:

Category I: star-rated hotels and operating areas over 1,511 square meters, standard.

category ii: the business area is 1,111-1,511 square meters (including 1,511 square meters), and the monthly turnover of standard dining tables is RMB 18,111;

category iii: the business area is 1,111-511 square meters (including 1,111 square meters), and the monthly turnover of standard dining tables is 1,211 yuan;

four categories: the business area is 511-241 square meters (including 511 square meters), and the monthly turnover of standard dining tables is 7111 yuan;

five categories: the business area is 241-121 square meters (including 241 square meters), and the monthly turnover of standard dining tables is 3,511 yuan;

category 6: the business area is 1.21-61 square meters (including 1.21 square meters), and the monthly turnover of standard dining tables is 1,111 yuan;

category 7: the business area is less than 61 square meters (including 61 square meters), and the monthly turnover of standard dining tables is 711 yuan;

(2) Big bag table: the monthly turnover of standard dining table is 811 yuan;

(3) BBQ and shabu shabu shabu: the monthly turnover of standard dining table is 1,711 yuan;

(4) Fast food: the monthly turnover of standard dining table is 2,111 yuan;

(5) Bars and cafes: the monthly turnover of standard tables is 5,511 yuan;

(6) Teahouse: the monthly turnover of standard tables is 2,411 yuan;

(7) Buffet: According to the different price per person, it is divided into five grades.

if the price per person in the first stall is above 51 yuan (including 51 yuan), the monthly turnover of the standard dining table is 3,611 yuan;

if the price per person in the second stall is 41-51 yuan (including 41 yuan), the monthly turnover of the standard dining table is 3,111 yuan;

if the price per person in the third gear is 31-41 yuan (including 31 yuan), the monthly turnover of the standard dining table is 2,411 yuan;

if the price per person in the fourth gear is 21-31 yuan (including 21 yuan), the monthly turnover of the standard dining table is 1,811 yuan;

if the price per person in the fifth stall is below 21 yuan, the monthly turnover of the standard dining table is 1,211 yuan;

4. The proportion of different types of catering industry without invoices:

① The proportion of non-invoices is 91%: six or seven types of seafood and Chinese food; Big bag table, fast food, beef noodles, teahouse.

② The proportion of non-invoicing is 41%: barbecue, shabu-shabu, buffet, bar and coffee shop.

③ The proportion of non-invoicing is 31%: one to five categories of seafood and Chinese food.