There are no more tax exemptions. Since January 1, 2018 to December 31, 2020, the monthly sales of not more than 30,000 yuan (90,000 yuan taxed quarterly) of VAT small-scale taxpayers, exempt from value-added tax,currently has been as of the year, 2022 has not been introduced for the time being the tax exemption related policies.

VAT: After the camping reform, business tax is replaced by VAT, the VAT rate for small-scale taxpayers in the catering industry is 3%, and the VAT rate for general taxpayers in the catering industry is 6%.

Enterprise income tax: the tax payable is 25% of the taxable income of enterprises, and the enterprise income tax rate for small and micro-profit enterprises is 20%.

What is consumption tax? Consumption tax is a collective term for all kinds of taxes that take the turnover of consumer goods as the object of taxation. It belongs to the category of turnover tax. On the basis of the general levy of value-added tax on goods, a small number of consumer goods are selected to levy a consumption tax, in order to regulate the product structure, guide the direction of consumption, and ensure the national fiscal revenue.