1. to open a small restaurant, according to the current tax law, the restaurant still belongs to the traditional service industry, not to the scope of business tax reform, and still pays business tax. 2. In addition, based on the business tax, urban construction tax and education surcharge shall be calculated according to the ratio of 7% and 3%. 3. Small shops with sole proprietorship and private partnership are not subject to enterprise income tax, but are subject to personal income tax on operators. If my answer can help you, please adopt it!