Whether it is to open a catering company, or to run a catering restaurant, you need to fulfill the obligation to pay taxes on time, but many people do not know how to pay taxes on individual catering? The following article will provide you with a detailed introduction.

Individual catering how to pay taxes?

1, first of all, in the local tax office for tax registration certificate, to obtain the taxpayer identification number, fill in the license tax authorities issued by the "individual branch registration form".

2, monthly tax returns, at the end of the month before the end of a certain period of time to prepare tax returns, including self-employed restaurant sales and invoicing summary of the month, personal income tax calculation form.

3, combined with the above information, with the tax authorities issued by the "restaurant industry consumption tax return" to fill in the month's sales, tax returns.

4, and then to the tax authorities to provide the relevant documents in accordance with the prescribed deadline, pay consumption tax, obtain invoices, and registration of tax returns.

5. After the audit, the result is to print out the "Consumption Tax Return Receipt" issued by the tax authorities to complete the tax filing process.

Individual catering need to pay what tax?

1, value-added tax

Catering individual households need to pay value-added tax, the rate of which varies from 3%, 6% or 13%, specifically, when the catering individual households operating in the sales of commodities and services involved in the sales of more than 500,000 yuan, then the value-added tax should be paid 6%; if the sales are greater than 1 million yuan, then 13% should be paid. In particular, when the sales of goods and services are more than 500,000 yuan, a 6% VAT is payable; if the sales are more than 1 million yuan, a 13% VAT is payable.

2. Consumption tax

When the sales of goods and services operated by a self-employed catering company exceeds 500,000 yuan, it is required to pay consumption tax, which varies from 3%, 4% or 5%, and the specific rate should be uniformly determined by the local tax authorities.

3, personal income tax

Some places require individual caterers to pay personal income tax, which ranges from 3% to 45%.

4, business tax

Part of the local requirements of the catering individual households to pay business tax, business tax rate is generally 5% -15% ranging, the specific tax rate you can consult the local tax department.