1. What is the catering industry? The catering industry refers to the business of providing catering services to customers by providing catering and catering places at the same time. Restaurants, restaurants and other catering establishments that provide contractual services for customers to entertain themselves in the form of song and dance activities while eating shall be taxed according to the "entertainment industry" tax item.

2. Taxes involved: The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, corporate income tax and personal income tax.

(1) business tax: the tax basis of business tax in catering industry refers to the total price and extra expenses charged by taxpayers to the other party for providing taxable services in catering industry, and the business tax is levied at the rate of 5%. The calculation formula is: business tax payable = business income × business tax rate

1. In restaurants, restaurants and other catering service places, if customers provide services in the form of self-entertainment singing and dancing while eating, they should charge a separate fee in addition to the food price, and pay business tax according to the entertainment tax item and tax rate. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry.

2. If restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers spend on the spot or not, the income from the goods shall be merged into the taxable income of business tax to collect business tax.

3. On the question of how to levy turnover tax on the cooked food cooked with halogen, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of cooking cooked food in restaurants, restaurants and other catering industries, regardless of whether consumers spend on the spot or not.

(II) Urban maintenance and construction tax

The tax basis is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

(III) Education surcharge

The tax basis is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate.

(IV) Enterprise income tax

The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 33%. Basic calculation formula: taxable income = total income-deductible item amount.

income tax payable = taxable income x tax rate. There are also two preferential tax rates, that is, if the annual taxable income is less than 31,111 yuan (including 31,111 yuan), the tax rate will be reduced by 18%; If the annual taxable income exceeds 31,111 yuan to 111,111 yuan (including 111,111 yuan), the tax rate shall be reduced by 27%.

Taxable amount of motorcycles = number of taxable vehicles × unit tax

(V) Personal income tax

Enterprises should withhold and remit employees' personal income tax on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals. According to the provisions of the tax law, the personal income tax quota standard for individual chefs paid by units or individuals is revised to: classification quota according to restaurant level and chef level.

Extended information:

Taxes in China are classified as follows:

1. Taxes based on taxable objects:

Turnover tax: a kind of tax (including value-added tax, consumption tax, customs duties, etc.) which is levied on the turnover of commodity production and non-production.

income tax: also known as income tax, refers to a kind of tax with various income as the tax object (the main tax category in China's tax structure, including corporate income tax, personal income tax and other taxes).

property tax: refers to a kind of tax (including inheritance tax, property tax, deed tax, vehicle purchase tax, vehicle and vessel tax, etc.) that takes the property owned or controlled by taxpayers as the tax object.

Behavior tax: refers to a kind of tax (such as urban maintenance and construction tax, stamp duty, etc.) that targets at certain behaviors of taxpayers.

resource tax: refers to a kind of tax (such as resource tax, land value-added tax, cultivated land occupation tax and urban land use tax) levied on units and individuals engaged in resource development in China.

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