Because the income of small catering executives belongs to the scope of individual tax, individual tax does not enjoy the reduction and exemption policy, so the monthly tax-free income of 88,000 yuan approved by small catering executives is still used for tax declaration.

Tax declaration generally refers to value-added tax. According to the "People's Republic of China (PRC) tax collection and management law" and its implementation rules, "People's Republic of China (PRC) Provisional Regulations on Value-added Tax" and "People's Republic of China (PRC) invoice management measures", these measures are formulated. Taxpayers must collect electronic information when filing tax returns. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must make tax returns after successfully copying the tax returns.