1, open catering should be declared to the local tax bureau to pay 5% business tax, and according to the amount of business tax to pay 7% of the urban construction tax and 3% of the education surcharge, personal income tax of about 2%.

2, monthly business income of less than 5,000 yuan, you do not need to pay business tax, urban construction tax, education surcharge.

3, the tax department of the individual business households are generally implemented in a regular fixed amount approach to implementation, that is to say, according to the region, location, area, equipment, etc. approved to the amount of tax payable in a month.

Local taxes are symmetrical to central taxes. A type of tax that is collected, managed and controlled by the local government of a country. It is categorized according to the right to collect and manage the tax and the right to control the revenue. Local tax is a tax that belongs to the local fixed revenue, managed and used by the local. National polity, economic system, level of economic development, historical tradition is an important factor that affects or even determines the choice of a country's local tax system model.