In many places in China, you need to pay taxes and fees, even if you open a restaurant yourself, and you pay a lot of taxes and fees, such as business tax, urban construction tax, education surcharge and so on. Below, in order to help you better understand the relevant legal knowledge, Xiaobian compiled the relevant content, hoping to help you.

1. Taxes and tax rates involved in the catering industry: 1. Business tax is paid at 5% of operating income; 2. Urban construction tax is paid at 7% of the business tax paid; 3. The education surcharge shall be paid at 3% of the business tax paid; 4. The local education surcharge is paid at 2% of the business tax; 5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase); 6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter); 7. Property tax shall be paid at 71%* of the original value of the own property; 8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount for different models is different, XX yuan); 9. The enterprise income tax shall be paid according to the taxable income (adjusted profit) (more than 25% of one million yuan; Those less than RMB 111,111 yuan are included in 51% of the income, and the tax rate is 21%); 11. Pay wages and withhold personal income tax.

2. The time limit for tax declaration is 1, and the time limit for paying business tax, urban construction tax, education surcharge and personal income tax is within 11 days of the following month; 2. The deadline for payment of enterprise income tax is within 15 days after the quarter (if the local tax authorities confirm monthly payment, the next month is 11 days), and the final settlement period is 4 months; 3, property tax, urban land use tax, travel tax, etc., according to the provisions of the local tax authorities to pay the time limit (generally twice a year and other provisions vary). 4. The deadline for payment is the last day. In case of a rest day, it will be postponed for one day; In case of long holidays (Spring Festival, May Day and Eleventh Day), it will be postponed according to rest days; 5. The late payment fee will be charged by 5/11111 per day; 6. The tax authorities may be fined if they fail to pay after being ordered by the tax authorities to pay within a time limit. The above content is the relevant answer. If you want to do business in China, you will pay a lot of taxes and fees. Even if you open a restaurant, you will have to pay a lot of taxes and fees, and you will also pay personal income tax after you reach a certain turnover, so the cost of doing business is relatively high. Before this, you should consider it clearly.