1. Make an account and make a report. 2. Then prepare an IC card with China tax written on it. Insert the card reader, open the declaration software, and click the interface-read the card. Wait for a while, and the card will be read. 3. Click the interface, write the card, and wait for a few seconds to prompt that the card is finished. 4. Stamp the official seal, and a large part of the work is completed. I don't need the official seal, but I usually take it, in case there is something that needs to be stamped.) 5. After paying the tax, the tax official stamps the invoice purchase book, and the tax return is completed.

What tax should I pay for the catering?

1. Business tax = service industry income * monthly report with tax rate of 5%);

value-added tax = commodity sales revenue (excluding tax) *3% (suitable for small-scale taxpayers) (monthly report);

2. Urban construction tax payable = VAT payable+business tax *7% (monthly report);

3. education surcharge payable = value-added tax payable+business tax *3% (monthly report);

4. embankment protection fee: operating income *1.1% (the collection standards vary from place to place, and some places do not collect it) (monthly report);

local education surcharge payable = payable value-added tax+business tax *2% ((the collection standards vary from place to place, and some places don't collect it) (monthly report);

5. Income tax = total profit * the tax rate is 25% (quarterly); (The income tax rate of qualified small-scale low-profit enterprises is 21%. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 311,111 yuan, no more than 111 employees and total assets of no more than 31 million yuan; Other enterprises, the annual taxable income does not exceed 311 thousand yuan, the number of employees does not exceed 81, and the total assets do not exceed 11 million yuan).

The bookkeeping process of catering companies generally follows:

(1) Review all kinds of original bookkeeping vouchers transferred by cashiers. There are many kinds of vouchers, such as receipt, picking list, bank settlement voucher, various reimbursement documents, etc. Financial personnel need to check the voucher name, filling date, voucher number, business content, quantity and amount to ensure that they are standardized and effective. Then, after the audit is correct, start to prepare accounting vouchers.

(2) Register various subsidiary ledgers according to the accounting vouchers. The account books of catering companies mainly include cash, bank deposits, accounts receivable, other receivables, raw materials, goods in stock, fixed assets, accumulated depreciation, short-term loans, accounts payable, other payables, etc., and the accounts can be increased or decreased as needed. When catering companies register subsidiary ledgers, they need to fill in corresponding accounts according to various accounting vouchers.

(3) at the end of the month, make accrual, amortization and carry-forward accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

(4) Closing and reconciliation. After completing the bookkeeping-related work, the financial personnel of the catering company also need to complete the closing and reconciliation work in time, making sure that the accounts are consistent with the certificates, the accounts are consistent with the accounts, and the accounts are consistent with the facts.

(5) prepare accounting statements. Accounting statement is a report document that summarizes and comprehensively reflects the daily accounting data in a certain form. Catering enterprises need to prepare accounting statements as required and complete tax returns in time after completing bookkeeping related work.

the above is a detailed description of how catering companies file tax returns and keep accounts. in the daily operation and management process, catering companies need to attach great importance to the related work of enterprise accounting treatment, so as to ensure the financial security of catering enterprises and realize the more standardized and orderly development of enterprises.

legal basis;

according to section 3 of the law of the people's Republic of China on the administration of tax collection, tax returns article 25 taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.