Catering is a familiar industry, and many people are engaged in it. Then it is also necessary to file tax returns for the catering industry, but many people don't know exactly how to file tax returns, which requires everyone to do a good job of understanding it before they can understand the regulations in this regard. I have compiled the following contents to answer your questions, hoping to help you. How to declare tax for catering 1. Business tax = service income * monthly report with tax rate of 5%); Value-added tax = commodity sales revenue (excluding tax) *3% (suitable for small-scale taxpayers) (monthly report); 2. Urban construction tax payable = VAT payable+business tax *7% (monthly report); 3. Education surcharge payable = VAT payable+business tax *3% (monthly report); 4. Dike protection fee: operating income *1.1% (the collection standards vary from place to place, and some places do not collect it) (monthly report); Local education surcharge payable = payable value-added tax+business tax *2% ((the collection standards vary from place to place, and some places do not collect it) (monthly report); 5. Income tax = total profit * the tax rate is 25% (quarterly); (The income tax rate of qualified small-scale low-profit enterprises is 21%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 311,111 yuan, no more than 111 employees and total assets of no more than 31 million yuan; Other enterprises, the annual taxable income does not exceed 311 thousand yuan, the number of employees does not exceed 81, and the total assets do not exceed 11 million yuan). Everyone is clear about this issue, right? In practice, we have to do a good job of understanding this aspect before we can understand the provisions. It's very important for catering, and you need to declare and pay taxes according to the relevant regulations. Everyone is clear about the regulations in this regard.