Legal analysis: 1, business tax. According to the turnover of business tax, catering industry applicable tax rate of 5% 2, city maintenance and construction tax, according to the payment of business tax tax amount of 7% (or 5%, 1%) to pay, the specific tax rate in accordance with the location of the taxpayer to determine the 3, education surcharge, according to the payment of business tax tax amount of 3% to pay 4, other additional, according to the taxpayer's location of the relevant provisions of the calculation of the payment of 5, income tax, the enterprise income tax Tax rate of 25% for small micro-profit enterprises is 20%6, withholding and payment of personal income tax7, vehicle and vessel use tax rate8, stamp duty rate9, property tax rate10, land use tax rate (flat rate).

Legal basis: "The People's Republic of China *** and the State Urban Maintenance and Construction Tax Law" Article 4 Urban maintenance and construction tax rates are as follows:

(1) If the taxpayer's location is in an urban area, the tax rate shall be seven percent (2) If the taxpayer's location is in a county town or city, the tax rate shall be five percent (3) If the taxpayer's location is not in an urban area, a county town or city, the tax rate shall be one percent.

"Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax" Article 3 restricts that the urban maintenance and construction tax shall be based on the amount of consumption tax, value-added tax and business tax paid by the taxpayer in fact, and shall be paid at the same time with the consumption tax, value-added tax and business tax respectively.