legal analysis: individual catering enterprises basically pay taxes according to the following aspects: 1. The catering industry is managed by pure local tax, and must go to the local tax bureau (not the IRS) within 31 natural days after obtaining the business license from the industrial and commercial office. 2. The tax authorities generally implement a regular quota method for individual industrial and commercial households, which means that they will give you the amount of tax payable for one month according to the area, lot, area and equipment. 3. If the monthly income is less than 5,111 yuan, it is exempt from business tax, urban construction tax, education surcharge and local education surcharge. 4. If the monthly income is more than 5,111 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full. 5. If your monthly quota is less than 5,111 yuan, the catering invoice issued to the outside world exceeds 5,111 yuan or your monthly quota is more than 5,111 yuan, and the catering invoice issued to the outside world exceeds the monthly quota, it is necessary to pay taxes. 6. Many regions encourage re-employment or start their own businesses, and have introduced some preferential policies for small and micro enterprises. Can you enjoy them? Please consult your tax administrator. Legal basis: Article 9 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax authorities shall strengthen team building and improve the political and professional quality of tax collectors. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to overpay taxes or deliberately make things difficult for taxpayers and withholding agents.