-Reply: whether the catering industry to pay state tax Hello: First, according to the "Chinese People's Republic of China *** and the State Taxation Collection and Management Law" (Chinese People's Republic of China *** and the State Presidential Decree No. 49) of the provisions of the enterprise, enterprises in the field set up branches and engaged in the production, operation of the premises, individual industrial and commercial enterprises and engaged in the production, business institutions (hereinafter referred to as engaged in the production, operation of the taxpayers) from the date of receiving the business license within thirty days from the date of receipt of the business license, with the relevant documents, to declare to the tax authorities for tax registration. The tax authorities shall examine and issue the tax registration documents within thirty days from the date of receipt of the declaration. Therefore, taxpayers shall apply for tax registration in accordance with the above provisions. According to the Interim Regulations on Value-Added Tax of the People's Republic of China (Decree No. 538 of the State Council of the People's Republic of China), units and individuals selling goods or providing processing, repair and fitting services as well as importing goods within the territory of the People's Republic of China shall be the taxpayers of value-added tax (VAT), and they shall pay the VAT in accordance with these Regulations. Therefore, taxpayers should pay VAT in accordance with the regulations if the above behaviors occur. If you are a small-scale taxpayer, the VAT levy rate for small-scale taxpayers is 3%, and the formula for calculating the tax payable: tax payable = sales × levy rate. If you are a taxpayer of enterprise income tax, you should declare and collect enterprise income tax according to the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China. The tax rate of enterprise income tax is 25%.