catering tax is calculated according to the tax rate.

Taxes and 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. education surcharge is paid according to 3% of the paid business tax,

4. local education surcharge is paid according to 2% of the paid business tax,

5. water conservancy fund is paid according to 1% of the paid business tax,

6. the tax rate of income tax and enterprise income tax is 25%, and the tax rate of small and meager profit enterprises is 21%.

Other taxes

7. Vehicle and vessel use tax rate:

8. Stamp duty rate

(1) Property lease contracts, warehousing contracts and property insurance contracts are subject to a tax rate of one thousandth;

(2) The tax rate for processing contracts, construction engineering survey and design contracts, freight transport contracts and property rights transfer documents is five ten thousandths;

(3) The tax rate for purchase and sale contracts, construction and installation engineering contracts and technology contracts is three ten thousandths;

(4) for loan contracts, the tax rate is 1.5 ‰;

(5) For the account books that record funds, five ten thousandths of the total amount of "paid-in capital" and "capital reserve" shall be affixed with

flowers;

(6) Business account books, rights and license photos shall be affixed with five yuan per piece.

9. Property tax rate:

(1) Ad valorem tax rate: 1.2%

(2) Rent tax rate: 12% (for residential houses rented by individuals at market prices, the property tax is temporarily reduced by 4%)

11. Land use tax rate (fixed tax rate)

Urban land use tax adopts fixed tax rate.