Taxes involved

The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax.

business tax

the tax basis of business tax in catering industry refers to the total price and extra-price fees charged by taxpayers to the other party for providing taxable services in catering industry, and the business tax is levied at the rate of 5%.

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

urban maintenance and construction tax

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

education surcharge

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

enterprise income tax

The taxable 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. Income tax payable = taxable income × 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%.

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.