according to the business tax regulations, the business tax rate of the catering industry is 5%, plus the education fee of 7% for urban maintenance and construction (5% for counties and 3% for towns) and 1% for business tax, and the income tax of 1%- 5%. Usually, the urban area reaches about 11%, and the tax rate of the catering industry in quota invoice is different, and it is also divided into hotels.

In summary, it is about 6.

However, at present, it is divided into fixed tax and proportional tax

Therefore, even if you don't need tickets, the fixed tax will be levied, which will prevent the business tax rate of catering industry from being 5% and that of service and entertainment industry from being 21%.