The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax. The tax basis of catering business tax refers to the total price and extra-price expenses charged by taxpayers to each other for providing catering taxable services, and the business tax is levied at the rate of 5%. The tax basis is the actual business tax paid by the taxpayer, and the tax rates are 7%, 5% and 1% respectively. The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers.

individual income tax law of the people's Republic of China

article 2

individual income tax shall be paid for the following items:

(1) income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.