because the income level and operating profit of each industry are greatly different, our country has made different tax rates for different industries. So do you know what the business tax rate is for the catering industry? In order to help you better understand the relevant legal knowledge, I have sorted out the relevant contents, hoping to help you. I. What is the business tax rate of the catering industry? The main taxes that the catering industry needs to pay are: 1. Value-added tax: After the reform of the camp, the business tax will be replaced by value-added tax, and the value-added tax rate of small-scale taxpayers in the catering industry will be 3%, while that of general taxpayers in the catering industry will be 6%. Preferential tax policies: From October 1, 2118 to February 31, 2121, small-scale taxpayers with monthly sales of less than 31,111 yuan (paying 91,111 yuan quarterly) will be exempted from value-added tax 2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax; 4. Education surcharge: the tax payable is 3% of the actually paid value-added tax; 5. Local education surcharge: the tax payable is 2% of the actually paid value-added tax; 6. Enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and meager profit enterprises is 21%. The tax rate is the proportion or amount of tax levied on the object of taxation. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate and fixed tax rate. Two, what is the tax rate, the tax rate is the proportion or amount of tax collection. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excess progressive tax rate, excess progressive tax rate and fixed tax rate.