The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge and enterprise income tax, personal income tax and so on. (A) business tax catering industry business tax tax basis is the taxpayer to provide catering industry taxable services charged to each other all the price and out-of-the-price costs, according to 5% tax rate business tax. Calculation formula: business tax payable = business income × business tax rate 1, restaurants, restaurants and other food service establishments, customers in the dining room at the same time for self-indulgence in the form of singing and dancing activities to provide services in the catering price charged separately outside the cost of the fee, should be part of the fees charged separately, and in accordance with the Entertainment tax rate to pay business tax. Where the above unit's income is not clearly divided between the above separately charged fees and the catering price, the entire income shall be subject to business tax in accordance with the tax rates of the entertainment industry. 2. If a unit such as a catering store, restaurant (hall), hotel (home), guesthouse or hotel is engaged in the sale of goods to the customers at the same time as it is subject to business tax as "catering industry", regardless of whether the customers consume the goods on the spot or not, the sales of the goods to the customers shall be subject to business tax in accordance with the tax rates of the entertainment industry. Whether the customer is consuming on site, the income of the goods part should be incorporated into the taxable income for business tax. 3, on the taxpayer's operation of cooked food how to collect turnover tax, catering industry belongs to the scope of business tax, the sale of goods belongs to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of catering industry such as catering stores and restaurants operating burnt and cooked food, regardless of whether the consumers consume on the spot or not. (ii) The taxable basis of urban maintenance and construction tax is the actual amount of business tax paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: taxable amount = business tax × tax rate. (C) education surcharge tax basis is the actual amount of business tax paid by the taxpayer, surcharge rate of 3%. Calculation formula: the amount of education surcharge = business tax × rate. (D) enterprise income tax enterprise income tax is the object of taxation is the taxpayer's production and operation income and other income. The tax rate is 33%. Basic formula: Taxable income = Total income - Amount of allowable deductions. Income tax payable = taxable income × tax rate. There are also two preferential tax rates, namely: for annual taxable income below 30,000 yuan (including 30,000 yuan), the tax rate is reduced to 18%; for annual taxable income over 30,000 yuan to 100,000 yuan (including 100,000 yuan), the tax rate is reduced to 27%. Motorcycle taxable amount = number of taxable vehicles × unit tax (e) Individual income tax Enterprises have to withhold and pay the individual income tax of their employees on behalf of their employees on a regular basis. Individual income tax is a tax levied on each taxable income obtained by an individual. In accordance with the provisions of the tax law, the unit or individual who pays the income for the individual chef's personal income tax flat rate standard is amended to: according to the level of the restaurant, the chef grade classification flat rate. Chef should pay personal income tax monthly flat rate standard table unit: yuan / month restaurant level chef level special level first level two level two or less (including unclassified small and medium-sized restaurants) intermediate workers 755025 senior workers 1751257525 technician 325250175125 senior technician 625475325275 Note: As most hotels, restaurants attached to the tourism service industry is classified according to the standard of the star rating. In order to be consistent with the classification of the catering industry, hotels and restaurants attached to the restaurant level, according to the following method of grading: four-star (including) or more, for the special; three-star, for the first level; three-star below, for the second level.