First of all, you need to go to the local tax office to apply for a tax registration certificate in order to obtain a taxpayer identification number. Fill out and submit the Individual Branch Registration Form, which will be issued by the tax authority.

Secondly, you need to file tax returns on a monthly basis. Before the end of the month, prepare the relevant tax filing information, including the summary of sales and invoicing of self-employed catering outlets for the month, as well as the calculation form for personal income tax.

Then, in conjunction with the above information, fill in the sales for the month using the Consumption Tax Return for Restaurant Business provided by the tax authorities and file the tax return.

Next, you need to go to the tax authority again, provide the relevant vouchers, pay the consumption tax and obtain the invoice according to the specified deadline. At the same time, complete the registration procedures for filing tax returns.

Finally, after the audit of the tax authorities, the printout of the Consumption Tax Return Receipt will be obtained, thus completing the whole tax filing procedure.

What taxes do individual restaurants need to pay?

1. Value-added tax (VAT): Depending on the sales, the VAT rate is categorized as 3%, 6% or 13%. Specifically, when your sales are more than 500,000 yuan, a VAT rate of 6% applies; if your sales are more than 1 million yuan, you should pay 13% VAT.

2. Consumption tax: Similarly, depending on the sales, the consumption tax rate is 3%, 4% or 5%, and the specific tax rate is determined by the local tax authorities. When your sales exceed 500,000 yuan, you need to pay consumption tax.

3. Individual income tax: Individual income tax rates range from 3% to 45%, and the specific rates are determined according to the amount of personal income.

4, business tax: business tax rate is generally 5% to 15% ranging, the specific tax rate can consult the local tax department.