1. The catering industry is managed by pure local tax, and it must go through the tax registration within 31 natural days after obtaining the business license.

2. Generally, the tax authorities implement the method of regular quota for individual industrial and commercial households, which means that you will be given the amount of tax payable for one month according to the region, lot, area and equipment.

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

4. 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 will be levied in full.

5. If your monthly quota is less than 5,111 yuan, or your monthly quota is more than 5,111 yuan, you will have to pay taxes if your monthly quota is exceeded.

6. Whether you enjoy the preferential policies for re-employment, please consult your administrator.