The main taxes and fees paid by catering companies:

1. Business tax = service industry income * monthly report with tax rate of 5%);

value-added tax = commodity sales revenue (excluding tax) *3% (suitable for small-scale taxpayers) (monthly report);

2. Urban construction tax payable = VAT payable+business tax *7% (monthly report);

3. education surcharge payable = value-added tax payable+business tax *3% (monthly report);

4. embankment protection fee: operating income *1.1% (the collection standards vary from place to place, and some places do not collect it) (monthly report);

local education surcharge payable = payable value-added tax+business tax *2% ((the collection standards vary from place to place, and some places don't collect it) (monthly report);

5. Income tax = total profit * the tax rate is 25% (quarterly); (The income tax rate of qualified small-scale low-profit enterprises is 21%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 311,111 yuan, no more than 111 employees and total assets of no more than 31 million yuan; Other enterprises, the annual taxable income does not exceed 311 thousand yuan, the number of employees does not exceed 81, and the total assets do not exceed 11 million yuan).

6. Personal income tax (monthly report); Withholding and remitting, regardless of whether the salary exceeds 2111 yuan, all employees should declare in full.

Personal income tax payable

(The amount of tax payable by individuals calculated according to their salaries and salaries is the taxable income, which is the balance after deducting the tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable expenses of 2,111 yuan.

personal income tax payable = taxable income * applicable tax rate-quick deduction.

attachment: personal income tax rate table (applicable to wages and salaries)

series

monthly taxable income

tax rate (%)

the quick deduction

1

does not exceed the part of 511 yuan

5

1

2

that exceeds 511 yuan to 2111 yuan

25

3

that exceeds 2111 yuan to 5111 yuan

15.

41,111 yuan

25

1375

6

over 41,111 yuan to 61,111 yuan

31

3375

7

over 61,111 yuan to 81,111 yuan

35. Part of 1 yuan

45

15375

(Note: The monthly taxable income mentioned in this table refers to the balance after deducting expenses of 2,111 yuan from the monthly income or deducting additional expenses according to the provisions of Article 6 of this Law. )

7. Stamp duty (the monthly report requires different places, or it is purchased when it happens);

All units and individuals who have signed books and received vouchers listed in the Provisional Regulations of the People's Republic of China on Stamp Duty are taxpayers of stamp duty and should pay stamp duty according to the regulations.

tax item and tax rate table

tax item

tax rate or tax amount

purchase and sale contract

1.3‰

processing contract

1.5‰

construction project survey and design contract

1.5‰

construction and installation project contract

1.3.