In the revised Provisional Regulations of the People's Republic of China on Business Tax, catering belongs to the seventh category: service industry, with a tax rate of 5%. In addition to the business tax of 5% of service income, there are the following additional taxes: urban maintenance and construction tax: 7% of business tax; Education surcharge: 3% of business tax; Local education surcharge: 2% of business tax.

1. in the table of business tax items and tax rates attached to the revised provisional regulations of the people's Republic of China on business tax, catering belongs to the seventh category: service industry, with a tax rate of 5%. In addition to the business tax of 5% of service income, there are the following additional taxes and fees: 1. Urban maintenance and construction tax: 7% of business tax; 2. Education surcharge: 3% of business tax; 3. Local education surcharge: 2% of business tax; 4. 3%-5% of income tax (or personal income tax) is about-of income.

2. Calculation method of tax point 1. Value-added tax is 1.7% and 3% of sales revenue (this is turnover tax, which is applicable to general taxpayers and small-scale taxpayers of value-added tax respectively); 2. Urban construction tax is paid at different tax rates for taxpayers in different regions: if the taxpayer is located in Dongcheng District, Xicheng District, Chongwen District and Xuanwu District, and within the management scope of the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijing District, Mentougou District and Yanshan District, the tax rate is 7% of the value-added tax; Where the taxpayer is located in suburban counties and towns, the tax rate is 5% of the value-added tax; If the taxpayer's location is not within the scope of items 1 and 2, the tax rate shall be 1% of the value-added tax; 3. The education surcharge shall be paid at 3% of the value-added tax paid; 4. The local education surcharge is paid at 2% of the value-added tax paid; 5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase); 6. Urban land use tax shall be paid according to the land area actually occupied (the regulations vary from place to place, RMB/m2); 7. Property tax shall be paid at 71%* of the original value of the own property; 8. Travel tax shall be paid by vehicle (the regulations vary from place to place, and the tax amount for different models is different, RMB); 9. Enterprise income tax is paid according to taxable income (adjusted profit): 18% for taxable income within 31,111 yuan (inclusive), 27% for taxable income between 31,111 yuan and 1,111 yuan (inclusive), and 33% for taxable income above 1,111 yuan (note: the tax rate is 25% since 2118); 11. Pay wages and withhold personal income tax. Except for the value-added tax and enterprise income tax (newly established enterprises on October 1, 2112), all the above taxes are declared and paid to the local taxation bureau. In the regulations, the business tax rate of service industry is 5%, in addition to certain additional taxes, including urban maintenance and construction tax and personal income tax, so we can be sure that the tax point of catering invoices is not very low.