When doing catering will also involve some income and expenditure, this is some of the tax generated, as long as there is a tax generated will need to register for the tax, so for the catering industry taxpayers applicable tax rate is how to stipulate? In order to help you better understand the relevant legal knowledge, I organized the following content.

First, the catering industry general taxpayer tax rate

Catering industry need to pay the tax mainly:

1, value-added tax: after the camping reform, the business tax by the value-added tax instead of the catering industry small-scale taxpayers value-added tax rate of 3%, catering industry general taxpayers value-added tax rate of 6%, the tax incentives: from January 1, 2018, to December 31, 2020, on monthly sales of Small-scale VAT taxpayers whose monthly sales do not exceed 30,000 yuan (90,000 yuan on a quarterly basis) are exempted from VAT;

2. Urban maintenance and construction tax: 7% of the actual amount of VAT paid;

4. Education surcharge: 3% of the actual amount of VAT paid;

5. Local education surcharge: 2% of the actual amount of VAT paid;

6. Enterprise Income tax: the taxable amount of 25% of the taxable income of enterprises, small micro-profit enterprise income tax rate of 20%.

Second, the general taxpayer identification standards

1. Value-added taxpayers, annual taxable sales exceeding the Ministry of Finance, the State Administration of Taxation small-scale taxpayer standards, should apply to the competent tax authorities for general taxpayer qualification.

2. Annual taxable sales do not exceed the standards for small-scale taxpayers set by the Ministry of Finance and the State Administration of Taxation, as well as new taxpayers, can apply to the competent tax authorities for small-scale taxpayer qualification.

According to the above content of the relevant answer can be concluded, catering taxpayers apply to the tax rate, mainly value-added tax and education surtax, urban construction and maintenance fees, etc., small-scale taxpayers are currently in accordance with the 3% to pay, general taxpayers need to pay 6%.