Decoration and construction belong to construction services, and the taxpayer is the person who provides decoration and construction services, but he should bear the business sleep of the construction industry, and the catering enterprise itself has nothing to do with it; And catering enterprises provide catering services, but should pay service business tax.

Suggestions:

First, when paying the decoration fee and the construction cost, the enterprise must ask the other party for an invoice. Otherwise, the tax authorities may require enterprises to withhold taxes, and catering enterprises shall bear the tax losses themselves.

2. Taxes and fees payable by catering enterprises after opening include

business tax, urban construction tax, education surcharge, real estate tax, land use tax, stamp duty, corporate income tax (if the enterprise is registered as a sole proprietorship or partnership, corporate income tax is not paid, but personal income tax is paid).

III. Tax declaration

1. Business tax, urban construction tax, education surcharge, property tax, land use tax, stamp duty and personal income tax should be declared to the local tax authorities; Enterprise income tax is declared to the national tax authorities.

2. After the start of business, if the tax authorities implement the approved collection, then your account is of little use to the tax authorities, because the turnover approved by the tax authorities is the tax basis for the company to declare tax; If the audit collection is implemented, then the company should declare according to the book operating income.