According to the Law of the People's Republic of China on the Administration of Tax Collection

Section III Tax Declaration

Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by tax authorities in accordance with the provisions of laws and administrative regulations.

the withholding agent must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities to be submitted according to the time limit and contents of the declaration as stipulated by laws and administrative regulations or determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

Article 26 Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collection reports, or they can handle the above-mentioned declaration and submission by mail, data message or other means according to regulations.

Article 27 If a taxpayer or withholding agent fails to file a tax return or submit a tax withholding and collecting report on time, the tax return may be postponed with the approval of the tax authorities.

if the application and submission specified in the preceding paragraph are postponed upon approval, the tax shall be paid in advance within the tax period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax settlement shall be conducted within the approved extension.

Extended information:

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-price fees 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%.

2. 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.

3. 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.

4. 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 × tax rate.

5. 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.

expanded source: Baidu Encyclopedia-Law of the People's Republic of China on Tax Collection and Administration.