Ten Taxes Related to Catering Industry

Generally speaking, the main taxes involved in the catering industry are the following ten categories. Of course, not every tax has to be paid, and the specific tax rate is also different, which is related to the specific catering projects you operate and the size. The specific tax rates involved are as follows:

1. Business tax. Business tax is levied according to turnover, and the applicable tax rate for catering industry is 5%;

2. Urban maintenance and construction tax is paid at 7% (or 5% or 1%) of the business tax paid, and the specific tax rate is determined according to the taxpayer's location;

3. The surcharge for education shall be paid at 3% of the business tax paid;

4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location;

5. Income tax, the corporate income tax rate is 25%, and the tax rate of small and low-profit enterprises is 21%;

6. Withholding and paying personal income tax;

7. Vehicle and vessel use tax rate;

8. Stamp duty rate;

9. Property tax rate;

11. Land use tax rate (fixed tax rate).

generally speaking, if the undetermined items are calculated according to the maximum amount, the details are as follows: (hereinafter, the turnover is calculated as 611)? Business tax =611×5%=3? Urban construction tax =3×11%=1.3

Income tax (according to the highest tax rate of 33% and cost rate of 81%) =611(1-81%)×33%=39.6? Restaurant tax rate? * * * meter: 42.9 yuan. Explain that the cost rate is 81%, that is, the profit rate is 21%. When the profit rate is not so high, the total tax amount will be smaller than the above calculation.

Extended information

Generally, it is divided into the following common taxpayers:

1. Small-scale taxpayers

In terms of turnover, many restaurants are now classified as small-scale taxpayers. After May 1, 2116, the comprehensive tax collection rate of restaurants will be reduced to 3%, and the tax burden will be significantly reduced. As there are many individual businesses in the catering industry, and there are thresholds for business tax and value-added tax in China, this part of the restaurants whose monthly sales (business) income does not exceed 31,111 yuan were originally exempted from business tax and will continue to be exempted from value-added tax in the future.

2. Ordinary taxpayers

As for ordinary taxpayers, many people will notice that the tax rate is adjusted to 6%. Does this mean that the tax burden has increased? The relevant tax administrators explained that the business tax is a link tax, that is to say, as long as it is in business, no matter whether it is compensation or profit, it is necessary to pay taxes. The value-added tax is based on the value-added part of goods or services, and the tax rate has increased, but the purchase cost of some fixed assets can be deducted, but the actual tax burden is reduced. That is to say, although the tax rate has increased by one percentage point, the taxable sales will be much lower, and the overall tax paid is still less than it is now.

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