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What taxes do the catering industry have to pay and what are the tax rates? For example, how to calculate if the turnover is 1 million? You can make a rough calculation and explain it to me.

1. The business tax is 5% of the turnover;

2. Urban construction tax is 7% (city), 5% (county towns and towns) and 1% (rural areas) of business tax;

3. The surcharge for education is 3% of the business tax;

4. Stamp duty is 3/ 11,111 of the turnover;

5. Income tax:

1) The economic nature is 25% of the corporate income tax paid by the company (according to the profit amount by means of audit collection); If the collection method is approved, a taxable income rate shall be approved by the tax authorities, which varies from place to place.

2) Personal income tax paid by individuals with economic nature is generally levied at a fixed rate, and the tax rate is about 2% (which varies from place to place).

if the turnover is 1 million

business tax = 111 * 5% = 51,111

urban construction tax is based on business tax = 111/* 7% = 71,111

education surcharge = 5 * 3% = 1.15 million

stamp duty =3*111=311 yuan

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