Current location - Recipe Complete Network - Catering industry - What tax do individual industrial and commercial households in bars have to pay? Apply in national tax or local tax?
What tax do individual industrial and commercial households in bars have to pay? Apply in national tax or local tax?
Bars belong to the category of business tax. The purpose of taxation is the entertainment industry. The tax rate for the entertainment industry is 5%-25%.

1. Business tax is calculated and paid according to bar income, and the tax rate is 5% = bar income *5%.

2. Urban construction tax is calculated and paid according to the tax rate of business tax 7% = business tax *7%.

3. The surcharge for education is calculated at the business tax rate of 3%. Education surcharge = business tax *3%.

4. Local education surcharge shall be calculated and paid at the tax rate of 2% of business tax = 2% of business tax.

5. Cultural expenses shall be calculated and paid according to the ratio of bar income of 3% = advertising income *3%.

6. Income tax. As an individual to open a bar, no corporate income tax is levied, only personal income tax is levied. Personal income tax payable = bar income * collection rate Usually, the collection rate of entertainment industry is around 2.5%.