1, the business tax is paid at 5% for the catering industry.
2. Enterprise income tax: the basic tax rate is 33%, and there are two preferential tax rates: 18% and 27%. The tax rate100000 yuan is above 33%, below 30000 yuan 18%, and between 300000 yuan and100000 yuan is 27%.
3. Urban construction tax, the tax rate is divided into 7% (urban area), 5% (county town), 1% (other), and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld.