Nongjiale belongs to the catering industry. According to the tax law, it is required to pay 5.6% business tax and its additional taxes (urban construction tax, education surcharge and local education surcharge). If it is self-employed, it is required to levy personal income tax at 1%-2% of the income.

due to the incomplete accounts and certificates of individual industrial and commercial households, the tax authorities generally adopt the method of regular quota when collecting taxes, and determine the monthly tax payable according to the business area, location, business scale, passenger flow and other factors.

there are regulations in the country of farmhouse music, those whose monthly turnover is less than tens of thousands need not pay taxes. Farmhouse music is not required to pay taxes on agricultural and sideline products, such as planting (vegetables, fruits, yew, osmanthus, Podocarpus, etc.) and breeding (pheasant, princess chicken, wild boar, hare, peacock, bamboo rat, etc.), but it is required to pay taxes if catering is operated, and the farm music tax is very small.

extended data;

the scope of business tax can be summarized as: taxable services provided in the People's Republic of China, transfer of intangible assets and sale of real estate.

In the People's Republic of China, it means:

(1) Units or individuals that provide or receive taxable services are in China;

(2) The recipient of the transferred intangible assets (excluding land use rights) is in China;

(3) The land whose land use right is transferred or leased is within the territory;

(4) The real estate sold or leased is in China.

However, according to the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Certain Tax Exemption Policies for Personal Financial Goods Trading, etc., the business tax is temporarily exempted for services provided by Chinese people * * and domestic (hereinafter referred to as domestic) units or individuals in the construction industry, culture and sports industry (except broadcasting) in Chinese people * * * and overseas (hereinafter referred to as overseas).

reference source: Baidu encyclopedia-business tax