1. business tax. Business tax is levied according to the turnover, and the business tax rate applicable to the catering industry is 5%. 2. Urban maintenance and construction tax shall be paid at 7% (or 5% or 1%) of the business tax, and the specific tax rate shall be determined according to the taxpayer's location. 3. The surcharge for education shall be paid according to 3% of the paid business tax; 4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location. 5. Income tax, the corporate income tax rate is 25%, and the tax rate of small and low-profit enterprises is 21%.