legal subjectivity:

The tax rate of catering expenses can refer to the relevant laws and regulations of China. According to the regulations of China, the tax rate of the main taxes involved in the catering industry is 1. Business tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%. 2. Urban maintenance and construction tax shall be paid at 7% (or 5% or 1%) of the business tax, and the specific tax rate shall be determined according to the taxpayer's location. 3. The surcharge for education shall be paid at 3% of the business tax paid. 4. Other surcharges shall be calculated and paid in accordance with the relevant provisions of the taxpayer's location. 5. As well as enterprise income tax, the tax rate of enterprise income tax is 25%, and the tax rate of small and low-profit enterprises is 21%. 6. Withholding and paying personal income tax. Legal objectivity:

Paragraph 3, Article 2 of the Provisional Regulations on Value-added Tax (III) Taxpayers selling services and intangible assets, unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate is 6%. Article 4 Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) shall be the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax If the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.