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Value-added tax in catering industry

chain stores selling food need to pay value-added tax when purchasing raw materials. Usually, goods sales also need to pay VAT, which is the basic definition of VAT as a circulation tax. If the packaged products are wholesale to the supermarket, this also needs to calculate the value-added tax. Taxes and fees payable by food production, wholesale and retail enterprises: 1. Generally, VAT is paid. VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayers refer to enterprises whose annual industrial income can reach 1 million and annual commercial income can reach 1.8 million. The tax rate of general taxpayers is 17%, which can offset the input tax on purchased goods. The value-added tax rate of small-scale industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax. 2, you have to pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 21% for individual industries, such as Internet cafes. Business tax is paid in local tax. 3. Enterprise income tax: a tax levied on enterprise profits, with a basic tax rate of 25% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by the tax authorities) is 33% above 111,111 yuan, 18% below 31,111 yuan, and 27% between 311,111 yuan and 111,111 yuan. There are two ways to collect enterprise income tax: verification collection and audit collection. Audit collection is to calculate the profit according to the declared income of the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount.