no.

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

(I) Business Tax

According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering business tax refers to the total price and extra-price expenses charged by taxpayers for providing taxable services in the 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

(II) urban maintenance and construction tax

According to the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax (Guo Fa [1985] No.19), the tax calculation 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

According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax (promulgated by Cai Fa Zi [1994] No.3), 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. 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%.

(V) Personal income tax

According to the Individual Income Tax Law of the People's Republic of China, enterprises should withhold and remit the personal income tax of employees 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 unit or individual who pays the income is the taxpayer of individual income tax.

(VI) Stamp Duty

All units and individuals who book and receive taxable vouchers within the People's Republic of China (including those used overseas and in China) shall pay stamp duty according to law. Stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and sticks a stamp (referred to as decal) at one time.

(VII) Property tax

The property owned for production and operation is calculated and paid at the tax rate of 1.2% according to the residual value after deducting 31% from the original value of the property every year; The rental property is calculated and paid according to the rental income at the tax rate of 12%.

property owned by individuals for non-business purposes is exempt from property tax.

(VIII) Urban land use tax

The land area actually occupied by the taxpayer is calculated and paid according to different quotas at (1.4-8) yuan/square meter per year.

(IX) Vehicle and vessel use tax

Enterprises and individuals who own vehicles and vessels are calculated and paid according to the specified tax amount according to the types of vehicles and vessels, and the tax payment time is scheduled from October 1 to February 31 every year.

Asking for invoices can first protect consumers' own interests and protect their rights if there are any problems. At the same time, it can also increase taxes for the country and urge enterprises to pay taxes on their main business and additional \ non-operating expenses, whether they can be included in the deduction items of enterprise income tax

2. Tax declaration period

1. Business tax, urban construction tax, education surcharge and personal income tax are equal to the deadline for payment within 11 days of the following month;

2. The deadline for payment of enterprise income tax is within 15 days after the quarter (if it is confirmed by the local tax authorities to be paid monthly, it will be 11 days of the following month), and the period for final settlement and payment is 4 months;

3. Property tax, urban land use tax, travel tax, etc. shall be paid within the time limit stipulated by the local tax authorities (generally twice a year varies from place to place).

4. The last day of payment within the time limit, and in case of rest day, it will be postponed by one day; In case of long holidays (Spring Festival, May Day and Eleventh Day), it will be postponed according to rest days;

5. The late payment fee will be charged by five ten thousandths per day;

6. The tax authorities may be fined if they fail to pay after being ordered by the tax authorities to do so within a time limit.

Third, the method of declaration:

At present, online tax declaration is all done. After the tax administrator completes the tax declaration authority, he will give the login account number and password, and then log on to the website of the tax bureau on time to declare tax.