the question of how much the turnover of restaurants should be taxed actually involves the provisions on the tax threshold in China's tax laws and regulations. The tax threshold is the lowest limit stipulated by the tax law to start taxing the taxable object. When the amount of the taxable object is lower than the threshold, it will not be taxed, and when it reaches or exceeds the threshold, it will be taxed on the whole amount.

I. overview of tax payment of restaurants

As a taxpayer of business tax, the tax payable of restaurants is generally calculated according to their turnover and applicable tax rate. However, not all turnover needs to be taxed. Only when the turnover reaches a certain threshold, restaurants need to start paying taxes.

ii. determination of the tax threshold

the specific amount of the tax threshold is stipulated by the tax law, and may be different according to factors such as regions and industries. In China, the tax threshold of restaurants is generally determined according to the local tax policy and economic development. Therefore, restaurants in different regions may have different tax thresholds.

third, the relationship between turnover and tax threshold

when the turnover of restaurants reaches or exceeds the tax threshold, they need to pay corresponding taxes in accordance with the tax law. The specific tax amount will be calculated according to the turnover and the applicable tax rate. Therefore, restaurants need to pay close attention to their turnover in order to fulfill their tax obligations in time.

iv. differences between legal tax avoidance and tax evasion

it should be noted that legal tax avoidance and tax evasion are two different concepts. Legal tax avoidance is an act of reducing the tax amount in a reasonable way within the scope permitted by the tax law; Tax evasion is a violation of the provisions of the tax law, deliberately not paying or paying less taxes. Restaurants and restaurants should reduce their tax burden through legal means, instead of taking illegal actions such as tax evasion.

To sum up:

The question of how much the turnover of restaurants should be taxed depends on the local tax threshold. Restaurants need to understand and abide by local tax laws and regulations to ensure that they can fulfill their tax obligations in time when the turnover reaches the threshold. At the same time, we should also reduce the tax burden through legal means to avoid illegal acts.

Legal basis:

Article 6 of the Provisional Regulations on Business Tax of the People's Republic of China

stipulates:

Taxpayers whose turnover does not reach the business tax threshold stipulated by the competent departments of finance and taxation of the State Council shall be exempted from business tax; If the tax threshold is reached, the tax payable shall be calculated in full in accordance with the provisions of these regulations.

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection

stipulates:

Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.