The catering turnover is 400,000 yuan, and the monthly tax is 40*5%=2 (ten thousand yuan). You need to pay 5% business tax. Taxation refers to the currency or material objects collected by the state from enterprises, collectives and individuals: taxes, tax amounts, tax rates, tax laws, tax systems, taxes, etc. Also used for surnames. 20 14, tax was elected as the Japanese character of 20 14.