The tax rate of the main taxes involved in the catering industry: 1. Business tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%. 2. Urban maintenance and construction tax shall be paid at 7% (or 5% or 1%) of the business tax, and the specific tax rate shall be determined according to the taxpayer's location. 3. The surcharge for education shall be paid according to 3% of the paid business tax; 4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location. 5. Income tax. If the catering enterprise you set up is a corporate enterprise, you should pay enterprise income tax, which is 33% of the taxable income (based on the accounting profit of the enterprise and adjusted according to the provisions of the tax law). If the annual taxable income is more than 31,111 yuan and less than 111,111 yuan, the tax rate is 27%, and if the annual taxable income is less than 31,111 yuan, the tax rate is 18%. If you set up a catering enterprise as a sole proprietorship or partnership, you will pay personal income tax at an excessive progressive tax rate, which is 5% for taxable income below 5,111 yuan, 11% for taxable income of 5,111-11,111 yuan, 21% for taxable income of 11,111-31,111 yuan, 31% for taxable income of 31,111-51,111 yuan, and 51,111 yuan. 6. Withholding and remitting personal income tax, wages and salaries excluding tax shall be subject to the taxable income (excluding tax) tax rate (%) of the tax rate table, and the deduction amount shall be calculated quickly (RMB). 1 part not exceeding 475 yuan 5 1 2 part exceeding 475 yuan to 1825 yuan 11 25 3 part exceeding 1825 yuan to 4375 yuan 15 125 4 part exceeding 4375 yuan to 16375 yuan 21 375 5 part exceeding 16375 yuan to 31375 yuan 25 1375 6 part exceeding 31375 yuan to 45375 yuan. 31 3375 7 The part exceeding 45,375 yuan to 58,375 yuan 35 6375 8 The part exceeding 58,375 yuan to 71,375 yuan 41 11375 9 The part exceeding 71,375 yuan 45 15375 7. Vehicle and vessel use tax rate: Check from the following website 8. Stamp duty rate (1) Property lease contract, warehousing contract and property insurance contract, the applicable tax rate is one thousandth; (2) The tax rate for processing contracts, construction engineering survey and design contracts, freight transport contracts and property rights transfer documents is five ten thousandths; (3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths; (4) For loan contracts, the tax rate is 1.5 ‰; (5) For the account books that record funds, five ten thousandths of the total amount of "paid-in capital" and "capital reserve" shall be affixed; (6) Business account books, rights and license photos shall be affixed with five yuan per piece. 9. Property tax rate: (1) Ad valorem tax rate: 1.2%; (2) Rent tax rate: 12% (for residential houses rented by individuals at market prices, the property tax is temporarily reduced at the rate of 4%) 11. Land use tax rate (fixed tax rate) Urban land use tax adopts a fixed tax rate, that is, a large, medium and small city, county town, established town. The specific criteria are as follows: (1) 1.5 yuan, a big city, to 11 yuan. (2) Medium-sized cities from 1.4 yuan to 8 yuan. (3) The small city of 1.3 yuan to 6 yuan. Acting sales of major online school study cards | Domestic Finance (4) Counties, towns, industrial and mining areas from 1.2 yuan to 4 yuan. After the "VAT reform", the restaurant industry taxpayers can eliminate the problem of double taxation by obtaining VAT deduction vouchers. If it is predicted that the value-added tax rate of catering industry is 6% accurately, the tax burden of catering enterprises will be significantly reduced. For example, a ramen restaurant buys 211,111 yuan of raw materials such as flour and oil with a tax rate of 13% and 1,111 yuan of raw materials such as drinks and fuels with a tax rate of 17% every month. If other costs are not considered, the restaurant's monthly turnover is 1,111 yuan, and the monthly business tax payable before the "camp reform" is 1,111/5% = 51,111 yuan. After the "camp reform", the monthly value-added tax payable is 1,111 yuan.