Cake shops belong to the food processing industry.

The catering industry is subject to business tax and some additional taxes and fees, including 5% business tax on turnover, 1.11% stamp duty, 7% urban construction tax on business tax, 4% education surcharge, and 25% enterprise income tax on profit.

Of course, if you are a sole proprietorship enterprise registered in the name of an individual when you are in industrial and commercial registration, you don't have to pay 25% corporate income tax, but you only need to pay personal income tax.

calculation formula:

personal income tax payable = taxable income * applicable tax rate-? Quick deduction.

tax payable = salary income-3,511-"three insurances and one gold".

The new Individual Income Tax Law, which takes 3,511 yuan as the starting point to replace 2,111 yuan in the past, has been implemented.

The detailed rules for the implementation of the deduction standard from State Taxation Administration of The People's Republic of China show that, in addition to 13,511 yuan, the items to be deducted before tax also include three categories.

first, three insurances and one fund stipulated by the state, namely, endowment insurance, medical insurance, unemployment insurance and housing accumulation fund;

the second is the five kinds of subsidy fees given by the unit, namely, the one-child subsidy obtained by individuals, the child care subsidy, the local transportation fee, the book and newspaper fee and the washing fee;

Third, special allowances such as the wages of retired workers and the allowances of academicians of the two academies.

the above content reference: Baidu encyclopedia-paying taxes