Illegal. The law clearly stipulates that business tax shall be levied according to the turnover of the catering industry. The meal expenses incurred by customers in restaurants include the profits of operators and the tax payable, so customers cannot pay taxes. Hotel owners charge customers 5% tax, which is the main body of tax payment, and should resist the behavior of increasing meal expenses in disguise. If this behavior is legal, then we go shopping in the supermarket and buy air tickets, tickets and so on. All customers pay the bill.

Tax rates of major taxes involved in catering industry:

1. business tax. Business tax is levied according to turnover, and the applicable tax rate for catering industry is 5%.

2. The urban maintenance and construction tax shall be paid at 7% (or 5%, 1%) of the business tax, and the specific tax rate shall be determined according to the taxpayer's location.

3. The education surcharge shall be paid at 3% of the paid business tax.

4. Other surcharges shall be calculated and paid according to the relevant provisions of the taxpayer's location.

5. Income tax, the enterprise income tax rate is 25%, and the small-scale low-profit enterprise tax rate is 20%.

The taxes and fees for the above production should be paid by the catering owner and cannot be passed on to the customers.

6. Withholding and paying personal income tax.