Don't forget to apply for a health license and medical exam for employees first.

Catering belongs to the service industry, mainly to pay business tax, there are two ways of collection, determined by the tax:

A, checking the collection of accounts

1, according to the business income to pay 5% business tax

2, additional taxes and fees

(1) urban construction tax is paid according to the payment of the business tax of 7%;

(2) education surcharge is paid according to the payment of the (2) Education surcharge is paid at 3% of the business tax;

(3) Local education surcharge is paid at 1% of the business tax;

(4) Individual income tax is paid based on the income of self-employed businessmen and businesswomen, and a super progressive tax rate of 5%-35% is applied.

Second, the approved collection of

The tax department of the individual business households are generally implemented in a regular fixed amount approach to implementation, that is to say, according to the region, lot, area, equipment, etc. approved to give you a month should pay the amount of tax. If the invoice amount is less than the fixed amount, the tax will be paid according to the fixed amount, and if the invoice amount is more than the fixed amount, the part of the invoice exceeding the fixed amount will be paid according to the regulations.

If the monthly income is less than 5,000 yuan less than the starting point, exempt from sales tax, urban construction tax, education surcharge.