The business tax rate of catering industry is 5% (unified nationwide), and the taxes attached to business tax include urban construction tax (7% for urban business tax, 5% for county business tax) and education surcharge (3% for business tax). In addition, enterprises need to pay enterprise income tax (25% of the income), and individual industrial and commercial households (including sole proprietorship enterprises and partnerships) need to pay personal income tax. For the collection of income tax, the tax authorities should determine the collection methods according to the taxpayer's financial system, including audit collection and verification collection.

Taxpayers need to receive and purchase invoices, and after tax registration, they can apply to the local competent tax authorities for receiving and purchasing with the tax registration certificate.