Excuse me, is the business tax rate the same in western restaurants and Chinese restaurants? Do I have to use the balance sheet and income statement of the catering industry?
According to the notes of business tax items, the catering industry includes Chinese food and western food. Therefore, the business tax item "service industry-catering industry" is applicable to both, and the business tax rate is 5%, so that the balance sheet and income statement of the general service industry can be used, and the balance sheet and income statement of the catering industry can also be used, with little difference.