Individual catering enterprises are basically taxed according to the following aspects:

1, catering is a purely local tax management, must be in the business office to obtain a business license within 30 natural days after the jurisdiction of the local tax office (not the National Revenue Agency) for tax registration.

2, the tax department of the individual business households are generally implemented in the implementation of the regular quota approach, that is to say, according to the region, location, area, equipment, etc. approved to give you a month should pay the amount of tax.

3, if the monthly income of less than 5,000 yuan, is exempt from sales tax, urban construction tax, education surcharges, local education surcharges are also exempt.

4. If the monthly income is more than 5,000 yuan, the full amount of 5% sales tax, 5% urban construction tax, 3% education surcharge, 1% local education surcharge.

5, if your monthly quota is less than 5,000 yuan, foreign invoices for food and beverage more than 5,000 yuan or your monthly quota is more than 5,000 yuan, foreign invoices for food and beverage more than the monthly quota is to pay back the tax.

6, there are a lot of areas to encourage re-employment or their own business, the introduction of a number of small and micro-enterprise incentives, etc., is not able to enjoy, to find your tax administrator to consult a good.

Expanded information:

The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharges, and enterprise income tax, personal income tax.

1, business tax

Business tax in the catering industry is based on all the prices and out-of-prices fees charged by taxpayers to each other for providing taxable services in the catering industry, and business tax is levied at a rate of 5%.

2, urban maintenance and construction tax

The tax basis is the actual amount of business tax paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: taxable amount = business tax × tax rate.

3, education surcharge

The taxable amount is the actual amount of business tax paid by the taxpayer, the surcharge rate of 3%. Calculation formula: the amount of education surcharge = business tax × rate.

4, enterprise income tax

Enterprise income tax is the object of taxation is the taxpayer's income from production and operation and other income. The tax rate is 33%. The basic formula:Taxable income=Total income-Allowable deductions. Income tax payable = taxable income × tax rate.

5, personal income tax

Enterprises should withhold and pay employees' personal income tax on behalf of employees on a regular basis. Individual income tax is a tax levied on all taxable income earned by individuals. In accordance with the provisions of the tax law, the unit or individual who pays the income for the individual chef personal income tax flat rate standard modified to: according to the level of the restaurant, the chef level classification flat rate.

References:

Tax Registration-Baidu Encyclopedia

Taxation-Baidu Encyclopedia