question 1: what tax does the catering industry need to pay? What is the tax rate? The catering industry belongs to the service industry, so the daily business is mainly subject to business tax, and the tax rate is 5%. In the process of operation, you may encounter the part of selling drinks. If you account separately, you will have to pay value-added tax, and the tax rate is 3% (newly changed). If you don't account separately, you will have to pay high tax on this part. There is also shadow tax, urban construction tax, education surcharge (this should be divided into urban and county towns, if urban construction tax is not levied in rural areas), education surcharge is based on business tax and value-added tax, account books should be decald, stamp duty should be paid, corporate income tax should be paid 25%, and small and meager profit enterprises should be paid 21%. There is also the purchase of vehicles, to pay vehicle purchase tax, vehicle use tax. If you rent a house, you have to pay the house rental tax. These are small taxes, which are not common. The common ones are business tax and enterprise income tax.

Question 2: What taxes should the catering industry pay, and what are the tax rates of these taxes? For example, if business is subject to value-added tax and additional tax

6% for general taxpayers, 3% for small-scale taxpayers

Stamp duty, corporate income tax, personal income tax, water conservancy fund, etc.

Question 3: What taxes should the catering industry pay? (1) Business tax

The tax basis of catering business tax refers to that taxpayers provide taxable services to the catering industry.

the calculation formula is: business tax payable = business income × business tax rate

1. In restaurants, restaurants and other catering service places, if customers provide services by singing and dancing in the form of self-entertainment while eating, they should charge a separate fee in addition to the food price, and pay business tax according to the tax items and tax rates of the entertainment industry. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry.

2. If restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers spend on the spot or not, the income from the goods shall be merged into the taxable income of business tax to collect business tax.

(II) Urban maintenance and construction tax

The tax basis is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

(III) Education surcharge

The tax basis is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate.

(IV) Enterprise income tax

The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount. Payable income tax = taxable income x tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 31,111 yuan (including 31,111 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 31,111 yuan to 111,111 yuan (including 111,111 yuan), the tax rate shall be reduced by 27%.

Taxable amount of motorcycles = number of taxable vehicles × unit tax (V) Personal income tax

Enterprises should withhold and remit employees' personal income tax on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals. According to the provisions of the tax law, the personal income tax quota standard for individual chefs paid by units or individuals is revised to: classification quota according to restaurant level and chef level.

Monthly personal income tax payable by chefs

Unit: Yuan/month. Restaurant-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef-level chef The industrial and commercial business license is under the jurisdiction of the Administration for Industry and Commerce. Please consult the Administration for Industry and Commerce for details. To open a hotel, you need to pay business tax, urban maintenance and construction tax, education surcharge, local education surcharge (hereinafter referred to as business tax and its surcharge), personal income tax and stamp duty at the local tax; If the business premises are leased, there is no need to pay land use tax and property tax; The business premises are occupied real estate, and land use tax and property tax are also required. Please consult the tax controller of your local tax for the specific amount of tax you have to pay at the local tax bureau. Tel 12366

Question 5: What taxes do individual catering businesses need to pay? Individual catering industry shall declare and pay 5% business tax to the local taxation bureau, and pay 7% urban construction tax and 3% education surcharge according to the business tax, and personal income tax is about 2%. If the monthly operating income is less than 5111 yuan, there is no need to pay business tax, urban construction tax and education surcharge.

The tax authorities generally implement the method of regular quota for individual industrial and commercial households, which means that you will be given the amount of tax payable for one month according to the region, lot, area and equipment.

question 6: what taxes should the catering industry pay? What are the tax rates? Taxes levied according to operating income (turnover) are: business tax (tax rate 5%);

At the same time, urban construction tax (tax rate 5% or 7%), education surcharge (tax rate 3%) and local education surcharge (tax rate 2% or different) are levied according to the business tax;

Taxes levied according to business income (profit) include: income tax (corporate income tax rate is 25%, or personal income tax rate is 35%, depending on your economic nature);

The main taxes are the above. In addition, the taxes that may be collected in different places include stamp duty and other funds.

Question 7: How to calculate the restaurant tax? Hello! Individual industrial and commercial households belong to the category approved by the special administrator of the tax bureau.

question 8: what taxes and fees should the catering industry pay? The catering industry is subject to local tax management and business tax at a rate of 5%. As you mentioned, the business tax should be at least 1,111 yuan per month. In addition, the education fee for urban construction tax is added to 7% of the business tax, that is, 71 yuan, and the enterprise income tax is about 211-311 yuan, which is about 1,311 yuan.

question 9: how much is the catering tax? Tax rates of major taxes involved in catering industry:

1. Business tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%.

2. urban maintenance and construction tax is paid at 7% (or 5% or 1%) of the business tax paid, and the specific tax rate is determined according to the taxpayer's location.

3. The surcharge for education shall be paid at 3% of the paid business tax.

4. Other surcharges shall be calculated and paid according to the relevant regulations of the taxpayer's location.

5. Income tax. If the catering enterprise you set up is a corporate enterprise, you should pay enterprise income tax, which is 33% of the taxable income (based on the accounting profit of the enterprise and adjusted according to the provisions of the tax law). If the annual taxable income is more than 31,111 yuan and less than 111,111 yuan, the tax rate is 27%, and if the annual taxable income is less than 31,111 yuan, the tax rate is 18%. If you set up a catering enterprise as a sole proprietorship or partnership, you will pay personal income tax at an excessive progressive tax rate, which is 5% for taxable income below 5,111 yuan, 11% for taxable income of 5,111-11,111 yuan, 21% for taxable income of 11,111-31,111 yuan, 31% for taxable income of 31,111-51,111 yuan, and 51,111 yuan.

question 11: how much is the catering tax? Friends, there are so many such things! Now the catering tax is set according to the local local tax, and it is estimated to be around 9%. In this case, you can refuse to pay! If you complain, the local tax bureau can accept it or 12315! Besides, some stores give you fake invoices, and he gives you as much as you want! Generally there is no small amount! So! You'd better go to a bigger store and basically have a receipt! If you are a small shop, you should first see if he has a tax prone registration certificate. If not, it is for you and it is fake!