No matter what industry you are in, paying taxes is an obligation. Catering industry tax in the individual tax has an important position, with other industries, catering tax involves a lot of sales tax. Then individual catering industry need to pay what tax? Here I come to answer for you, I hope to help you.

Individual catering industry need to pay those taxes

and catering industry related to the ten kinds of tax

1, business tax. According to the turnover of business tax, catering industry applicable tax rate of 5%;

2, city maintenance and construction tax, according to the payment of business tax tax 7% (or 5%, 1%) to pay, the specific tax rate in accordance with the location of the taxpayer to determine;

3, the education surcharge, according to the payment of business tax tax paid by the 3% to pay;

4, the other surcharges, according to the taxpayer's location of the relevant provisions of the calculation

5, income tax, enterprise income tax rate of 25% small micro-profit enterprises tax rate of 20%;

6, withholding and payment of personal income tax;

7, vehicle and vessel use tax rate;

8, stamp duty rate;

9, property tax rate;

10, land use tax rate (flat rate).

Two kinds of tax subjects related to the restaurant industry

1 small-scale taxpayers

In terms of turnover, many restaurants are now to be categorized as small-scale taxpayers. After May 1, 16, the combined rate of tax paid by restaurants will be reduced to 3%, the tax burden will be significantly reduced. As the catering industry and many are individual businessmen, and China's business tax and value-added tax are starting point, this part of the monthly sales (business) income does not exceed 30,000 yuan of restaurants, the original exemption from business tax, will continue to be exempted from value-added tax in the future.

2 general taxpayers

About general taxpayers, many people will notice that the tax rate is adjusted to 6%, which means that the tax burden has increased? The relevant tax administrator explained that the business tax is a link tax, that is to say, as long as the business, regardless of whether it is a loss or profit, have to pay the tax. And VAT is a value-added part of the tax based on goods or services, the tax rate has increased, but some of the fixed assets purchase cost can be deducted, the actual tax burden is reduced. That is, although the tax rate increased by one percentage point, but taxable sales will be much lower, the overall tax paid than now or less.

The average restaurant is a self-employed, the tax bureau is to approve the tax, the first approved turnover, and then in accordance with the 5% tax rate of business tax, with the business tax and then 7% of the urban construction tax, 3% of the surcharge on education, etc., in addition to the turnover of 2% of the personal income tax, the overall tax rate of 7.5 percent.