Legal analysis: The enterprise income tax catering industry meets the requirements of small-scale low-profit enterprises and is taxed at the rate of 21%, generally at the rate of 25%.

legal basis: article 3 of the individual income tax law of the people's Republic of China: (1) the excess progressive tax rate of 3% to 45% applies to comprehensive income (the tax rate table is attached); (2) the excess progressive tax rate of 5% to 35% applies to business income (the tax rate table is attached); (3) interest, dividends and bonus income.