No matter what industry you are engaged in, you need to pay taxes. What taxes are involved in the catering industry? How much is the tax rate? These are all things that operators and financial personnel need to know.

Taxes involved in the catering industry

Taxes involved in catering enterprises mainly include the following categories:

1. Value-added tax. After the "VAT reform", the general taxpayer's VAT rate in the catering industry is 6%, and the comprehensive levy rate applicable to small-scale taxpayers is 3%;

2. Urban maintenance and construction tax, 7% is paid according to the taxable sales tax (or 5%, 1%) at a specific tax rate determined by the local taxpayer;

3. The surcharge for education shall be paid at 3% of the value-added tax paid by the enterprise;

4. Other additional funds shall be calculated according to the relevant regulations of the taxpayer's location;

5. Corporate income tax, the corporate income tax rate is 25%, and the small-scale low-profit enterprise tax rate is 21%;

6. Personal income tax of employees is withheld and remitted;

7. Vehicle and vessel use tax;

8. Stamp duty;

9. Property tax;

11. Land use tax.

It should be noted that catering enterprises do not need to pay every tax, and the specific tax rate is also different, which is determined by the catering service items and scale, so we should distinguish and judge according to the actual situation.

Preferential policies for small-scale taxpayers in catering industry

Many catering enterprises can be classified as small-scale taxpayers according to their turnover.

according to article 1 of the notice on implementing inclusive tax reduction and exemption policies for small and micro enterprises, small-scale VAT taxpayers with monthly sales of less than RMB 1,111,111 (inclusive) are exempted from VAT.

this year, affected by the epidemic situation, the state issued a preferential policy, reducing the collection rate of value-added tax by 1%, and extending the maximum carry-over period of losses from 5 years to 8 years to help catering enterprises tide over the crisis.

from 1 October, the income obtained by taxpayers from providing living services will be exempted from value-added tax, urban maintenance and construction tax, surcharge for education and surcharge for local education.