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%.