Under normal circumstances, individual catering industry should pay the following taxes after reaching the threshold:

First, business tax is paid at 5% of operating income;

second, personal income tax, which is paid at 2% of operating income;

the third is the urban maintenance and construction tax, which is paid at 7% of the business tax (Kunming urban area)

the fourth is the education surcharge, which is paid at 3% by the local government and 2% by the central government.