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How do those restaurants pay taxes?
The restaurant pays the business tax according to the invoice amount.

But there are also some small restaurants that do not issue invoices and evade taxes.

If you pay less, the tax bureau will make a tax assessment of your restaurant and check the entry and exit of funds and goods.

But inspection is also a troublesome thing, so some local tax authorities adopt a fixed tax method for restaurants, that is, how much income you approve each month to pay taxes.