legal subjectivity:

The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax. (I) Business Tax The tax basis of business tax in catering industry refers to the total price and extra expenses charged by taxpayers to the other party for providing taxable services in catering industry, and the business tax is levied at the rate of 5%. The calculation formula is: business tax payable = business income × business tax rate 1, restaurants, restaurants and other catering service places. If customers provide services in the form of self-entertainment singing and dancing while eating, they should charge a separate fee in addition to the food price, and pay business tax according to the entertainment tax rate. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry. 2. Where a restaurant, restaurant (hall), hotel (home), guesthouse, restaurant and other units sell goods to customers at the same time, regardless of whether the customers consume on the spot, the income from the goods shall be merged into the taxable income of business tax and business tax shall be levied. 3. On the question of how to levy turnover tax on taxpayers' business of cooked food cooked with halogen, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of cooking cooked food in restaurants, restaurants and other catering industries, regardless of whether consumers spend on the spot or not. (two) the tax basis of urban maintenance and construction tax is the actual business tax paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate. (3) The additional tax basis for education expenses is the tax amount actually paid by taxpayers, and the additional rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate. (4) Enterprise income tax The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 31,111 yuan (including 31,111 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 31,111 yuan to 111,111 yuan (including 111,111 yuan), the tax rate shall be reduced by 27%. Taxable amount of motorcycles = number of taxable vehicles × unit tax (V) Individual income tax enterprises shall withhold and remit the personal income tax of employees on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals. According to the provisions of the tax law, the personal income tax quota standard for individual chefs paid by units or individuals is revised to: classification quota according to restaurant level and chef level. Monthly standard table of personal income tax payable by chefs Unit: Yuan/month Restaurant-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef- Three-star, level one; Below three stars, it is level 2. Legal objectivity:

Provisional Regulations on Value-added Tax of the People's Republic of China Article 1 Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as services), intangible assets, real estate and imported goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Provisional Regulations of the People's Republic of China on Value-added Tax Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales amount is not accounted for separately, the higher tax rate shall apply.