1, on the conditions and standards of local tax collection for catering industry? The catering industry belongs to the scope of business tax collection and is under the jurisdiction of local tax. For taxpayers who apply for tax registration, the tax authorities shall verify the taxpayer's business scope, business location, business scale, geographical location and number of employees. If the location is relatively different, the scale is small, the number of personnel is small, and the business situation is sluggish, and the tax authorities have verified that it has not reached the threshold (that is, the monthly income is less than 5,000 yuan), there is no need to pay business tax, urban construction tax, education surcharge, local education surcharge and personal income tax, but only property tax and land use tax. Otherwise, you have to pay in full. The local tax gives you a monthly income of 5,000 yuan, which needs to be paid: business tax: 5,000 × 5% = 250 yuan; Urban construction tax: 250×7%= 17.5 yuan; Education surcharge: 250×3%=7.5 yuan; Additional local education: 250× 1%=2.5 yuan; Personal income tax: it varies from place to place, some according to 5000 * additional tax rate, and some according to 5000 * taxable income rate × operating income of individual industrial and commercial households. Here we calculate according to the latter, 5000× 10%=500, individual tax: 500×5%=25 yuan: the total fixed monthly tax is 302.5 yuan. In addition, land use tax is paid every year. 60× unit tax. If you have to pay property tax on your house, you need to provide an invoice for renting the house, which will be paid by the landlord. Property tax and land use tax are levied annually and can be paid in advance on a monthly or quarterly basis. If it is paid monthly, the tax authorities will indicate it on the notice of quota approval. 2. The catering industry pays business tax, mainly local tax.

Others have three kinds of surtax,

They are urban construction and maintenance fees, education surcharge and local education surcharge.

It is the business tax amount multiplied by the tax rate.

The national tax only pays income tax, but if your hotel was established before 2002,

Then income tax is also levied by local taxes.