Individual businessmen need to do catering business, you need to be clear about what the relevant tax and catering personal income tax starting point is how much, the following content by me for you to organize and summarize, I hope to help you.

1. Taxation threshold

Value-added tax:

Sales of goods for the monthly sales of 2,000?5,000 yuan;

Sales of taxable services for the monthly sales of 1,500?3,000 yuan;

Taxation for each time (day) sales of 150?200 yuan.

Business tax:

(1) The starting point for periodic taxation is a monthly turnover of 5,000 yuan.

(2) The turnover of each (daily) tax payment is 100 yuan.

Note: The scope of application of the sales tax threshold is limited to individuals.

2. Individual Income Tax

(1) Single band rate levy:

Income tax payable = sales (or turnover)? The single band rate

The single band rate:

Specializing in agricultural and sideline products (including grain, oil, meat, poultry, eggs, excluding fruits and aquatic products) is 0.5%;

Specializing in yellow sand, stone, masonry and lime is 0.5%;

Specializing in cigarettes, sugar and groceries is 1%;

Specializing in composite feed is 1%;

Specializing in fruits and aquatic products is 2%. 2% for specializing in fruits and aquatic products;

2% for specializing in marinades and delicatessen foods;

3% for renting cabinets;

6% for specializing in flowers;

6% for specializing in Western food, Western snacks and coffee;

8% for specializing in bars;

6% for specializing in rental cars;

6% for specializing in 6% for the automobile (tractor) freight industry;

4% for those specializing in water transportation industry

4% for those specializing in loading, unloading and handling;

2% for those undertaking construction, installation, repair, decoration and other engineering business;

7% for those specializing in beauty care and perming;

12% for those specializing in electronic game machines;

For individual brokers who are included in the management of intermediaries, 8% of the commission income.

(2) Comprehensive banded rate levy:

The amount of income tax payable = sales (or turnover)? Band rate - quick deduction

(3) Net profit rate:

Income tax payable = sales (or turnover)? Net profit rate? Applicable tax rate - quick deduction

For individual businesses specializing in meals and snacks, the individual income tax is levied on the basis of the approved net profit rate, which is 22% of the turnover.

(4) Check and collect:

Income tax payable = taxable income? Applicable tax rate - the number of quick deductions

For the tax authorities to set up books, clear accounts, cost information, income vouchers, expense vouchers complete, standardized accounting, and can correctly calculate the amount of taxable income of the individual business, the competent tax authorities can be examined and approved in accordance with the checking of accounts for the collection of personal income tax.

3. Income tax threshold

(1) Checking account levy, approved net profit rate levy taxpayers do not apply to the threshold.

(2) Starting point for banded taxpayers using the integrated banded rate method:

The starting point for those engaged in industry, handicrafts, and commerce is 1,500 yuan; for others, it is 800 yuan.