1. Under normal circumstances, it is impossible to reach 11 points. The business tax rate of catering enterprises (excluding entertainment industry) is 5%, urban construction tax is 7% of business tax, education fee is 3% of business tax, and local education is 2% of business tax, so the tax point is 5.6%, plus corporate income tax is 2.5%, which is 8.1%. Of course, I did not consider the property tax when I calculated it, because the property tax has nothing to do with turnover, so it is difficult to simply calculate the tax burden. To sum up, the tax point of catering enterprises should not reach 11 points, unless there is entertainment in this store, it can reach or exceed 11 points in a comprehensive calculation

2. Your friend belongs to a catering company, so he has to pay corporate income tax instead of personal income tax. The tax rate of income tax does not change with the change of turnover.

3. If the monthly turnover is 1.8 million, the business tax is 1.8 * 1.15 = 1.9 million, the urban construction tax and additional tax are 1.9 * 1.12 = 1.118 million. If the enterprise income tax is paid at the approved tax rate, the income tax is 1.8 * 1.125 = 1.45 million. If the income tax is paid according to the actual profit, the net profit is calculated.