(2) 7% urban construction tax based on business tax;

(3) 3% education surcharge based on business tax;

(4) 2% local education surcharge is added on the basis of business tax;

2. As for the turnover of your restaurant, if the tax bureau finds that the monthly turnover of your store is quite different from the amount you declared, the tax bureau will determine the business quota of your store according to the number of employees, passenger flow, raw materials purchased every day, chef's equipment, account records and personal visits. They have the right.

The catering industry is an industry that relies on services to earn income. Although not everyone has to do finance, as a professional caterer in a catering enterprise, it is beneficial and harmless to master certain financial accounting knowledge, such as the calculation method of business tax in the catering industry. China Eating Net Catering Database introduces the calculation method of business tax in catering industry:

Taxes involved in catering industry: business tax, urban maintenance and construction tax, education surcharge, personal income tax and enterprise income tax.

(1) business tax

1, tax basis:

According to the relevant provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the business tax of the catering industry is based on operating income, that is, the fees charged to customers by operating the catering industry, including meals, tobacco, alcohol and other expenses of the catering industry.

2. Calculation formula:

Payable business tax = operating income × business tax rate?

(2) Urban maintenance and construction tax

The tax basis of urban maintenance and construction tax 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.

Taxpayers in different regions implement different tax rates:

1, where the taxpayer is located in the urban area, the tax rate is 7%;

2. Where the taxpayer is located in a county or town, the tax rate is 5%;

3. If the taxpayer's location is not within the range of 1 and 2, the tax rate is1%;

(3) education surcharge

The tax basis of education surcharge is the actual tax paid by taxpayers, and the surcharge rate is 3%.

Calculation formula: education surcharge payable = business tax amount × tax rate.

(4) Enterprise income tax

Income from entertainment business and other income is subject to enterprise income tax at a rate of 33%.

Basic calculation formula: taxable income = total income-deductible item amount, taxable amount = taxable income × applicable tax rate.

(5) Personal income tax

The enterprise shall withhold and remit the employee's personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the provisions of the tax law, the unit or individual who pays the income is the withholding agent of personal income tax, and withholding and remitting personal income tax is the legal obligation of the withholding agent.