The catering industry belongs to the service industry, so the daily business is mainly subject to business tax at a tax rate of 5%. In the process of operation, you may encounter the part of selling drinks. If it is accounted separately, it will be subject to VAT at the rate of 3% (newly changed). If it is not accounted for separately, this part will have to pay a high tax. There are also shadow tax, urban construction tax, education surcharge (this should be divided into cities and counties, 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 deducted, stamp duty should be paid, corporate income tax should be paid 25%, and small-scale low-profit enterprises should pay 20%. There is also the purchase of vehicles, to pay vehicle purchase tax, vehicle use tax. If you rent a house, you must pay the rent tax. These are small taxes, which are not common. Common ones are business tax and enterprise income tax.