1, about the conditions and standards of local tax collection for catering industry? The catering industry belongs to the scope of business tax collection and is under the jurisdiction of local tax. For taxpayers who apply for tax registration, the tax authorities shall check and approve according to the taxpayer's business scope, business location, business scale, geographical location and number of employees. If the location is relatively off-site, the scale is not large, the number of personnel is small, and the business situation is sluggish, the tax authorities can verify that the threshold is not reached (that is, the monthly income is less than 5,111 yuan), so there is no need to pay business tax, urban construction tax, education surcharge, local education surcharge and personal income tax, but only property tax and land use tax. Otherwise, you have to pay it all. The local tax gives you a monthly income of 5,111 yuan, which needs to be paid: business tax: 5,111 × 5% = 251 yuan; Urban construction tax: 251×7%=17.5 yuan; Education surcharge: 251×3%=7.5 yuan; Local education surcharge: 251×1%=2.5 yuan; Personal income tax: It varies from place to place, some according to the 5,111 * additional tax rate, and some according to the 5,111 * taxable income rate × business income of individual industrial and commercial households. Here we calculate according to the latter, 5111×11%=511, individual tax: 511×5%=25 yuan: the total monthly fixed tax is 312.5 yuan. In addition, land use tax is paid every year. 61× unit tax. If you have to pay property tax for your own house, you need to provide an invoice for the rented house, which is paid by the landlord. Property tax and land use tax are levied annually, which can be paid in advance on a monthly or quarterly basis. If paid monthly, the tax authorities will indicate it on the quota approval notice. 2. The catering industry pays business tax, which is mainly local tax.

There are three additional taxes,

They are urban construction and maintenance fees, additional education fees and additional local education fees.

The tax amount of business tax is multiplied by the tax rate.

National tax only needs to pay income tax, but if your hotel was established before 2112,

then income tax is also collected in local tax.