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Do small restaurants have to pay local taxes now?
Need to pay:

Individual small restaurants only go to the local tax to declare and pay taxes, and do not need to go to the national tax;

The income of individual small restaurants pays business tax and additional taxes; Personal income tax shall be paid for operating profits;

The above taxes are collected by local taxes on a regular basis, and the tax amount is determined according to the scale, port and operation.

If you run your own house, it also involves property tax and land use tax;

If the house is rented again, it also involves stamp duty and rental income, property tax and personal income tax.