1. Generally, catering enterprises collect value-added tax, additional tax, corporate income tax and personal income tax.

2. Self-employed catering businesses generally collect value-added tax, additional tax and income from the production and operation of individual industrial and commercial households.

3. If the company has opened a branch and all of them are taxpayers with independent accounting, it should declare it by itself, and it is not necessary to declare it together with the head office. If it is a non-independent accounting, it should be declared together with the company. (But now small enterprises generally declare their own taxes. After all, if they declare taxes together with the head office, it will involve consolidated statements, which is more difficult. Moreover, the current tax advocates simple collection. )

4. If the company receives the initial fee, it can be used as "paid-in capital".

5. All tax returns should be filed on the electronic tax bureau, and the financial data of the company can be truthfully filled in.