Business tax a **** has nine tax items, catering is a service industry, according to the turnover of 5% business tax.

Business tax is a tax levied on the turnover of units and individuals who provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the major taxes in the turnover tax system.On November 17, 2011, the Ministry of Finance and the State Administration of Taxation officially announced the pilot program for the conversion of business tax into value-added tax.

In May 2015, the last three sectors of construction and real estate, finance and insurance, and living services will be launched, not excluding the possibility of implementation by industry. Among them, the value-added tax (VAT) rate for Jian'an real estate is tentatively set at 11 percent, and 6 percent for financial insurance and living services. This means that after entering the second half of 2015, China may fully bid farewell to the business tax .

Minister of Finance Lou Jiwei said at the national financial work conference, 2016 will be the full implementation of the "camp to increase" reform, will be the construction industry, real estate industry, financial industry and living services into the pilot scope.