Legal analysis: 1. Value-added tax: After the reform of the camp, the business tax will be replaced by value-added tax. The value-added tax rate of small-scale taxpayers in the catering industry is 3%, and that of general taxpayers in the catering industry is 6%. Tax preferential policies: From October 1, 2118 to February 31, 2121, small-scale taxpayers with monthly sales of less than 31,111 yuan (paying 91,111 yuan quarterly) will be exempted from value-added tax;

2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax;

3. Education surcharge: the tax payable is 3% of the actually paid value-added tax;

4. Local education surcharge: the tax payable is 2% of the actual value-added tax paid;

5. enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and low-profit enterprises is 21%.

legal basis: article 8 of the law of the people's Republic of China on tax collection and administration, taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities.

taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law.

taxpayers have the right to apply for tax reduction, exemption and refund according to law.

Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, defend oneself; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law.

taxpayers and withholding agents have the right to sue and report violations of laws and regulations by tax authorities and tax personnel.