Specific direct tax:

1, business tax. The business tax of catering industry is calculated and paid according to the tax rate of 5% of turnover;

2. Urban construction tax. Urban construction tax is calculated and paid according to the actual business tax and the urban construction tax rate. The tax rate of the business address in the urban area is 7%; The county and township tax rate is 5%; The tax rate outside the above areas is 1%.

3, education surcharge, according to the actual business tax paid in accordance with the tax rate of 3% to pay education surcharge;

4, local education surcharge, according to the actual business tax paid in accordance with the tax rate of 2% to pay local education surcharge.

5. Water conservancy funds shall be levied at the tax rate of 1% according to the business tax actually paid.

6. Personal income tax is calculated and paid according to turnover and collection rate, which is about 1%-2%, which varies from place to place.

The comprehensive tax rate is about 7.6%? About. It varies from place to place.