the tax law stipulates that the tax rate of the catering industry is 5%. 111 yuan business tax payable in 5 yuan, urban construction tax of 1.25 yuan, education surcharge should be classified according to a certain proportion of business tax payable; 511 yuan should pay business tax of 25 yuan, urban construction tax of 1.25 yuan, and education surcharge, which should be classified according to a certain proportion of business tax payable;