(I) Business Tax

The tax basis of business tax in catering industry refers to the total price and extra-price fees charged by taxpayers to the other party for providing taxable services in catering industry, and the business tax is levied at the rate of 5%.

(II) Urban maintenance and construction tax

The tax basis is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

(III) Education surcharge

The tax basis is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate.

(IV) Enterprise income tax

The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = payable? Tax income x tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 31,111 yuan (including 31,111 yuan), the tax rate will be reduced by 18%; The annual taxable income exceeds 31,111 yuan to 1,111 yuan? (including 11? Ten thousand yuan), calculated and paid at the reduced tax rate of 27%. Extended information

If the monthly income is less than 5,111 yuan, business tax is exempted, as well as urban construction tax, education surcharge and local education surcharge.

If the monthly income is more than 5,111 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge are levied in full.

The monthly income is 5,111 yuan. 5% of the urban construction tax, if your monthly quota is less than 5,111 yuan, the local education surcharge will also be exempted.

If the monthly quota is less than 5,111 yuan, the catering invoice issued to the outside world exceeds 5,111 yuan or the monthly quota is more than 5,111 yuan, the tax will be paid back.

The tax authorities generally implement the regular quota method for individual industrial and commercial households, which means that it will be implemented according to regions and regions.