The caterer mainly pays business tax, which is subject to the tax rate of 5%, urban construction tax and education surcharge. If you are located in a city, it is 7% urban construction tax, 5% in a county, and 1% in other areas. If calculated according to the urban construction tax rate of 7%, the tax payable is: 1111*5%*(7%+3%)=55 yuan is only considered from the aspect of turnover tax.