according to the "provisional regulations of the people's Republic of China on business tax", the tax basis of catering business tax refers to the total price and extra-price fees charged by taxpayers 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 = operating income? Business tax rate 1. According to the provisions of the Circular on Printing and Distributing the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax of the People's Republic of China and the People's Republic of China forwarded by the Ministry of Finance, in restaurants, restaurants and other catering service places, if customers provide services by singing and dancing in the form of entertaining themselves while eating, they shall separately account for the additional fees charged, and pay business tax according to the tax rate of the entertainment industry. 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.