1. Business tax. According to the turnover of business tax, the catering industry applicable catering business tax rate is 5%. 2. urban maintenance and construction tax, according to the amount of business tax paid 7% (or 5%, 1%), the specific tax rate in accordance with the location of the taxpayer to determine. 3. Education surcharge, 3% of the amount of business tax paid, 4. Other surcharges, calculated in accordance with the relevant provisions of the taxpayer's location. 5. Income tax, enterprise income tax rate of 25% small micro-enterprise tax rate of 20%.