Because the income level and operating profit of each industry are very different, our country has formulated different tax rates for different industries. Then do you know the business tax rate of the catering industry? In order to help you better understand the relevant legal knowledge, I have sorted out the relevant contents, hoping to help you.

1. What is the business tax rate for the catering industry?

Taxes payable by the catering industry mainly include:

1. VAT: After the business tax reform, the business tax is changed to VAT. The value-added tax rate of small-scale taxpayers in catering industry is 3%, and the value-added tax rate of general taxpayers in catering industry is 6%. Preferential tax policies are: 1 October 20 18 to 1 to February 20201.

2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax;

4. Education surcharge: the tax payable is 3% of the actually paid value-added tax;

5. Local education surcharge: the tax payable is 2% of the actual value-added tax paid;

6. Enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and low-profit enterprises is 20%.

The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.

2. What is the tax rate?

The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.