The income rate of food enterprises is 17% (this tax rate is applicable after being recognized as a general taxpayer), and the sales income (excluding tax) * 17%- input tax amount = taxable amount; If it is a small-scale taxpayer, the value-added tax shall be paid at the rate of 3%, and the sales income (excluding tax) *3%= tax payable. Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income. Enterprise income tax adopts the dual jurisdiction of income source jurisdiction and resident jurisdiction, divides enterprises into resident enterprises and non-resident enterprises, and determines different tax obligations respectively.

The VAT rate is 13%.

Model project contract supplementary agreement format model project contract supplementary agreement

Quick-frozen food, instant noodles, non-staple food and various cooked foods processed with grain as raw materials do not belong to the tax scope of this product. The sale of cakes and machine-made (handmade) steamed bread is cooked food processed with flour, not food imitation, and VAT is levied at the rate of 17%.

The corporate income tax rate of baked products is 25%.

Gross profit accounting method of catering industry

Gross sales margin = (operating income-operating cost) ÷ operating income×100%

Cost gross profit margin = (operating income-operating cost) ÷ operating cost × 100%

Generally, only the sales gross profit margin is calculated, and the cost gross profit margin is only used to calculate the operating profit generated by the unit cost.

The cost accounting of catering enterprises is different from that of industrial enterprises, and only includes raw materials and combustion. In addition to raw materials and fuel, catering enterprises have to pay a lot of operating expenses, management expenses and financial expenses such as labor, water and electricity, material consumption, rent and depreciation, and pay taxes according to the proportion of turnover. So gross profit minus "three fees" and taxes is net profit. In the end, the "net profit" of the catering industry is far from as big as expected.

The correct method of gross profit accounting in kitchen. In order to effectively control the production cost and improve the gross profit level, catering enterprises must first master the correct gross profit accounting method, separate the management expenses from the production costs and collect them reasonably. This is the key to improving gross profit. Premise.

Legal basis:

People's Republic of China (PRC) enterprise income tax law

Article 4 The enterprise income tax rate is 25%.

The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.

High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.