Legal analysis: Taxes involved in catering industry: 1. National tax: income tax;
2. Local taxes: business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax, etc.
tax declaration
1. At the end of each month, business tax, urban construction tax and education surcharge are accrued according to the operating income; Calculate and withhold personal income tax according to employee's salary income.
2. Individual income tax shall be declared and paid online before the 7th of next month; Business tax, urban construction tax and education surcharge shall be declared and paid online before 11 next month.
3. If the income tax is paid in advance on a monthly basis, the tax return shall be made within 15 days of the following month; Those who pay in advance on a quarterly basis shall file tax returns within 15 days after the end of the quarter, and make final settlement within four months after the end of the year, and refund more and make up less.
4. The above tax declaration period will be postponed in case of holidays.
5. whether there is tax or not, online declaration is required, and zero declaration is required if there is no tax.
6. Stamp duty, property tax and land use tax shall be declared as required.
legal basis: article 25 of the law of the people's Republic of China on the administration of tax collection, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by the 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 the tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.