1. Catering enterprises are general taxpayers (the annual taxable sales of value-added tax reach the standard), providing catering services, and collecting value-added tax at the rate of 6%, which can offset the input tax;
2. If the catering enterprises are small-scale taxpayers (individuals, non-enterprise units and enterprises with infrequent VAT taxable behaviors), then the catering services should pay VAT at the rate of 3%, and the input tax cannot be deducted.
Main taxes and tax rates involved in catering industry:
1, business tax. Business tax is levied according to turnover, and the applicable tax rate for catering industry is 5%;
2. The urban maintenance and construction tax shall be paid at 7% (or 5%, 1%) of the paid business tax, and the specific tax rate shall be determined according to the taxpayer's location;
3. Additional education fees shall be paid at 3% of the business tax;
4, other additional, calculated and paid in accordance with the relevant provisions of the taxpayer's location;
5. Income tax, the enterprise income tax rate is 25%, and the small-scale low-profit enterprise tax rate is 20%;
6. Withholding and paying personal income tax;
7. Vehicle and vessel use tax rate;
8. Stamp duty rate;
9. Property tax rate;
10, land use tax rate (fixed tax rate).
To sum up, no matter what industry you are engaged in, paying taxes is an obligation.
Legal basis:
"Measures for the implementation of the pilot reform of business tax to value-added tax" fifteenth
VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
"Measures for the implementation of the pilot reform of business tax to value-added tax" sixteenth
The VAT rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.