The main businesses that the catering industry should pay business tax are

1. Turnover

According to the relevant provisions of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the business tax of the catering industry is taxed on the basis of business income, which is the fees charged to customers for operating the catering industry, including meal fees, tobacco, alcohol and beverage charges and other fees of the catering industry.

Looking at the business content of catering service industry, it often involves many services, such as hosting performances, traveling, opening hotels, etc. It has the characteristics of mixed operation and is not limited to a single business form.

this needs to be distinguished, and taxes should be paid for specific projects respectively.

according to the provisions of the tax law, catering enterprises engaged in taxable activities of different tax items shall separately calculate the turnover of different tax items, and then calculate the tax payable according to their respective applicable tax rates; If it is not accounted for separately, the tax payable will be calculated from the high applicable tax rate. If a sales activity involves both taxable services and goods, it is a mixed sales activity.

the mixed sales behavior of enterprises, enterprise units and individual operators engaged in the production, wholesale or retail of goods is regarded as the sale of goods, and no business tax is levied; The mixed sales behavior of other units and individuals is regarded as providing taxable services, and business tax shall be levied.

2。 Transfer of intangible assets

Transfer of intangible assets refers to the act of transferring the ownership or use right of intangible assets.

the tax payment period of business tax is 5 days, 11 days, 15 days or 1 months respectively. The specific tax payment period of an enterprise shall be approved by the tax authorities according to the amount of tax payable. If the enterprise takes one month as the tax payment period, it shall declare and pay taxes within 11 days from the date of expiration. In order to correctly reflect the monthly tax payable and realized profits, the business tax payable in the current month can be withdrawn at the end of the month.

when an enterprise withdraws business tax, it debits the business tax and additional account and credits the payable tax account.