Legal analysis: 1. Taxes and tax rates involved in catering industry: 1. Business tax is paid at 5% of operating income; 2. Urban construction tax is paid at 7% of the business tax paid; 3. The education surcharge shall be paid at 3% of the business tax paid; 4. The local education surcharge is paid at 2% of the business tax; 5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase); 7. The property tax shall be paid by multiplying 71% of the original value of the own property by 1.2%; 8. Travel tax shall be paid by vehicle; 9. The enterprise income tax shall be paid according to the taxable income (adjusted profit) (more than 25% of one million yuan; Those less than RMB 111,111 yuan are included in 51% of the income, and the tax rate is 21%); 11. Pay wages and withhold personal income tax.

Legal basis: Provisional Regulations of the People's Republic of China on the Administration of Tax Collection

Article 6 Any taxpayer who engages in production and business operations and practices independent economic accounting and has been approved by the administrative department for industry and commerce to start business shall, within 31 days from the date of obtaining the business license, apply to the local tax authorities for tax registration. Other units and individuals with tax obligations, except those who do not need to apply for tax registration according to the provisions of the tax authorities, shall, within 31 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations, apply to the local tax authorities for tax registration.

article 8 when applying for tax registration, a taxpayer shall submit an application report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates mentioned in the preceding paragraph, register them and issue tax registration certificates. The tax registration certificate is only for taxpayers to use and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.