the catering turnover is 411,111 yuan, and the monthly tax is 41*5%=2 (ten thousand yuan). It is required to pay 5% business tax. Tax refers to the currency or material objects collected by the state from enterprises, collectives and individuals: tax, tax amount, tax rate, tax law, tax system, tax, etc.

Two types of taxpayers related to the catering industry

According to the difference of taxpayers, they are generally divided into the following common taxpayers:

1. Small-scale taxpayers

In terms of turnover, many restaurants are now classified as small-scale taxpayers. After May 1, 2116, the comprehensive tax collection rate of restaurants will be reduced to 3%, and the tax burden will be significantly reduced. As there are many individual businesses in the catering industry, and there are thresholds for business tax and value-added tax in China, this part of the restaurants whose monthly sales (business) income does not exceed 31,111 yuan were originally exempted from business tax and will continue to be exempted from value-added tax in the future.

2. Ordinary taxpayers

As for ordinary taxpayers, many people will notice that the tax rate is adjusted to 6%. Does this mean that the tax burden has increased? The relevant tax administrators explained that the business tax is a link tax, that is to say, as long as it is in business, no matter whether it is compensation or profit, it is necessary to pay taxes. The value-added tax is based on the value-added part of goods or services, and the tax rate has increased, but the purchase cost of some fixed assets can be deducted, but the actual tax burden is reduced. That is to say, although the tax rate has increased by one percentage point, the taxable sales will be much lower, and the overall tax paid is still less than it is now.

Legal basis:

Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection

The collection, suspension, tax reduction, exemption, tax refund and supplementary tax shall be implemented in accordance with the provisions of the law. If the law authorizes the State Council to do so, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations.

Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.