According to the laws of our country, whether it is a self-employed household or an industrial and commercial enterprise, it is a legal obligation to pay taxes, not to mention enterprises engaged in the catering industry, so it is necessary to pay taxes on time to avoid tax evasion and other behaviors. 1. How to pay taxes after the VAT reform of catering enterprises VAT taxpayers are divided into two categories according to the size of sales and accounting level, namely general taxpayers and small-scale taxpayers. According to the current policy of "replacing business tax with value-added tax", those who provide taxable services for replacing business tax with value-added tax with annual taxable sales of less than 5 million yuan (inclusive) are small-scale VAT taxpayers, and those with annual taxable sales of more than 5 million yuan are general taxpayers. The calculation standard of 5 million yuan is the cumulative sales amount obtained by the taxpayer from providing services within the business period of no more than 12 consecutive months, including reduced and tax-exempt sales. Small-scale taxpayers who have sound accounting and can provide accurate tax information may apply for registration as general taxpayers. General taxpayers shall be subject to tax deduction and calculation according to the applicable tax rate; Small-scale taxpayers shall be subject to a 3% levy rate, which shall be levied according to the simplified method. According to the provisions of the Provisional Regulations of the People's Republic of China and the People's Republic of China on Business Tax, the basis of business tax for catering industry refers to all the prices and off-price expenses charged by taxpayers for providing taxable services in the catering industry, and the business tax is levied at a rate of 5%. The calculation formula is: business tax payable = business income × business tax rate. 2. Tax declaration process of catering industry 1) Taxes involved in the catering industry: 1. National tax: income tax. 2. Types of local taxes: business tax, urban construction tax, education surcharge, individual income tax, stamp duty, real estate tax, land use tax, etc. 2) Tax declaration 1, at the end of each month, according to the business income of business tax, urban construction tax, education surcharge; Calculate and withhold individual income tax based on employees' salary income. 2. Individual income tax shall be declared and paid online before the 7th of the next month; Business tax, urban construction tax, and education fee surcharge shall be declared and paid online before the 10th of the next month. 3. If the income tax is paid in advance on a monthly basis, the tax declaration shall be filed within the 15th day of the following month; If the quarterly prepayment is made, the tax declaration shall be filed within 15 days after the end of the quarter, and the final settlement shall be made within four months after the end of the year. 4. The above tax declaration deadline will be postponed after holidays. 5. Regardless of whether there is tax or not, it is necessary to declare online, and zero declaration must be made when there is no tax. 6. Stamp duty, real estate tax and land use tax shall be declared as required. 3. Precautions for tax payment of catering enterprises (1) The catering industry shall make accounts and tax declarations on time from the effective date of the establishment of the enterprise. Even if the enterprise has no production and operation, or no main business income, it is also required to carry out "zero tax declaration" in accordance with the regulations. Don't take chances and think that the enterprise has no actual production and operation and turn a blind eye. Otherwise, it is very vulnerable to penalties and penalties from the tax office. (2) The catering industry needs to properly store all kinds of documents and original accounting vouchers for accounting and tax declaration. The original accounting voucher is the first and the end point of the financial work of the accounting personnel. The trade and transactions in the catering industry are frequent and complex, so the financial and accounting personnel need to properly store all kinds of documents and vouchers, and classify and sort them out, so as to make early preparations for the accounting and tax declaration work. I believe that after reading the above introduction, you should also know that the tax rate of catering enterprises after the VAT reform is divided into general taxpayers and small-scale taxpayers, such as the tax rate of general taxpayers is 6%, and the tax rate of small-scale taxpayers is 3%.

Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (hereinafter referred to as "Labor Services") that sells goods, intangible assets, immovable property and imported goods within the territory of the People's Republic of China and the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these Regulations. Article 20 of the Provisional Regulations of the People's Republic of China on Value-Added Tax shall be levied by the tax authorities, and the value-added tax on imported goods shall be collected by the customs. The value-added tax on articles carried or mailed into the country for personal use shall be levied together with customs duties. The specific measures shall be formulated by the Customs Tariff Commission of the State Council in conjunction with relevant departments.