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How to calculate the tax of restaurants?

food and beverage outlets belong to the service industry, and belong to the scope of "business tax". They are taxpayers of business tax, and the tax rate is 5%. The payable business tax = total operating income ×5%. In addition, the tax law stipulates that all units and individuals engaged in industrial and commercial operations who pay value-added tax, consumption tax and business tax are also required to pay urban maintenance and construction tax and education surcharge. Urban maintenance and construction tax = payable business tax × urban construction tax rate The urban construction tax rate shall be subject to regional differential proportional tax rate. According to the different locations of taxpayers, the tax rates are set at 7%, 5% and 1% respectively. If the taxpayer is located in an urban area, the tax rate is 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not located in a city, county or town, the tax rate is 1%. The surcharge on education is 3%. The surcharge on education should be paid = (business tax payable+value-added tax payable+consumption tax payable) × 3%. These three kinds of taxes should be paid on a monthly basis. Besides, if you open a restaurant, you will have to pay property tax. Property tax is a kind of property tax levied on the property owner of the house. Property tax payable = the original value of the house ×(1- deduction ratio )× 1.2%, in which: the deduction ratio is 11%-31%, and the specific ratio may be inquired from the local local tax bureau. The property tax is levied annually and paid in installments, usually quarterly or semi-annually.