No matter what kind of business you are in, paying taxes is an obligation. Catering industry tax in the individual tax has an important position, with other industries, catering tax involved in the sales tax has a lot. Then individual catering industry need to pay what tax? I'm here to answer for you, I hope you can help.

Individual catering industry need to pay those taxes

and catering industry related to the ten kinds of taxes

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 7% (or 5%, 1%) to pay, the specific tax rate in accordance with the location of the taxpayer to determine;

3, education surcharge, in accordance with the payment of business tax tax paid 3% to pay;

4, the other surcharges, according to the taxpayer's location of the relevant provisions of the calculation

5, income tax, enterprise income tax rate of 25% small micro-profit enterprises tax rate of 20%;

6, withholding and payment of personal income tax;

7, vehicle and vessel use tax rate;

8, stamp duty rate;

9, property tax rate;

10, land use tax rate (flat rate).

And the restaurant industry related to the two kinds of tax subjects

1 small-scale taxpayers

In terms of turnover, many restaurants are now to be categorized as small-scale taxpayers. From May 1, 16, the combined tax rate for restaurants will be reduced to 3%, the tax burden will be significantly reduced. As the catering industry, there are a lot of individual entrepreneurs, and China's business tax and value-added tax are starting point, this part of the monthly sales (business) income does not exceed 30,000 yuan of restaurants, the original exemption from business tax, will continue to be exempted from value-added tax.

2 general taxpayers

On the general taxpayers, many people will notice that the tax rate adjusted to 6%, which means that the tax burden increased? The relevant tax administrator explained that the business tax is a link tax, that is, as long as the business, regardless of whether it is a loss or profit, have to pay the tax. VAT is a tax based on the value-added part of the goods or services, the tax rate has increased, but some fixed assets purchase cost can be deducted, the actual tax burden is reduced. The first thing you need to do is to get your hands on a new pair of shoes or boots, and you're going to be able to get them in the right place.

The general restaurant is a self-employed, the tax bureau is to approve the tax, the first approved turnover, and then in accordance with the 5% tax rate for business tax, with the business tax and then 7% of the urban construction tax, 3% of the education surcharge, etc., in addition to 2% of the turnover levied by the personal income tax, the overall rate is of course, if your situation is more complicated, you are welcome to legal counseling.