Some additional taxes and fees collected by the catering industry after the reform of the camp are: 0.0 1% stamp duty, 7% urban construction tax, 4% education surcharge, 25% profit and other local expenses corporate income tax; ?

1, small-scale taxpayers levy 4% value-added tax according to turnover;

2. Pay 7% urban construction tax according to VAT;

3. Pay 3% education surcharge according to the value-added tax;

4. A local education surcharge of 1% based on VAT may be required;

5. Partnership enterprises need to levy 1%-2% personal income tax according to turnover.

Extended Information (1) Capital Use Cost

All funds are used at cost. We will add some fixed costs or one-time investment costs to a total and multiply it by the bank's one-year time deposit interest rate to get specific expenses.

(2) Marketing expenses

When a new store opens, marketing expenses are definitely important. It is planned to reserve 50,000 yuan for the marketing expenses of opening a store.

(3) Other expenses

Water and electricity costs 4000 yuan x 65438+February = 48000 yuan.

Baidu encyclopedia-taxes and fees

Baidu encyclopedia-business tax