Hello, VAT is levied on retail industry and processing, repair and replacement services.

The catering industry belongs to the service industry, and the income obtained by the service industry belongs to the scope of business tax. The business tax rate of the catering industry is 5%, that is, directly using your taxable income *5% is the tax you need to declare and pay. In addition, when you declare tax at the beginning of the month, don't forget to declare urban construction tax and education surcharge at the same time.

the calculation method of these two parts is: urban construction tax = business tax *7%

education surcharge = business tax *3%

local education surcharge (Beijing, for example, has different tax rates in different provinces and cities) = business tax *2%

unnamed mingde.