the tax rate of catering invoices is 6% (the sales amount of taxable services has reached more than 5 million yuan for 12 consecutive months, and the small-scale taxpayer is 3%).
the vat invoice tax rate for catering expenses is 6%. Small-scale taxpayers who provide catering services for 12 consecutive months with sales of less than 5 million yuan are subject to a 3% VAT rate; General taxpayers who provide catering services for 12 consecutive months with sales of 5 million yuan (including 5 million yuan) are subject to the VAT rate of 6%.
Do individual industrial and commercial households have to pay taxes?
Self-employed individuals must pay taxes when they register to open a shop. For those whose monthly business volume does not exceed 21,111, VAT and enterprise income tax shall be exempted, and VAT tickets cannot be issued. However, in addition, taxes and fees such as urban construction and maintenance, educational surcharges, and embankment fees need to be paid. However, the current self-employed households are all fixed and the amount is very small, and the withholding of taxes and fees will generally be withheld from the bound bank card. 1. Tax standards for individual industrial and commercial households: 1. Pay 3% value-added tax for goods sold and 5% business tax for services provided; 2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax; 3. There is also a personal income tax of about 2%.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
legal basis: article 31 of the labor contract law, the employing unit shall pay the laborer labor remuneration in full and on time in accordance with the labor contract and state regulations.
if the employer is in arrears or fails to pay the labor remuneration in full, the employee may apply to the local people's court for a payment order according to law, and the people's court shall issue a payment order according to law.