1, if the annual turnover is less than 300,000 catering enterprises, its income tax taxable income rate of 18%, its income tax rate calculated on business income is 1.8%.

2. If the annual turnover is between 300,000 and 1,000,000, its income tax rate is 27%, and its income tax rate based on business income is 2.7%. For individual restaurants, the comprehensive tax rate to be paid is about 8.43%, for the company name of the restaurant, its business tax, urban construction tax, education surcharge, protection fee and individual restaurants, while the income tax payable is not the same.