The online declaration process of catering tax returns is as follows:

1. Log in to State Taxation Administration of The People's Republic of China website;

2. find "tax declaration and payment" under the item "I want to pay taxes" and click enter;

3. Click "Fill in the Declaration Form" in the interface of timely declaration, and select the declaration method;

4. according to the prompt, select whether there is taxable behavior and there are deductions, and enter the declaration form after selecting yes or no;

5. After completing the declaration form, confirm and submit it.

Tax management of catering industry:

1. Taxes classification: The catering industry usually involves various taxes such as value-added tax, consumption tax and enterprise income tax;

2. Invoice management: Catering enterprises need to properly manage sales invoices and purchase invoices to ensure tax compliance;

3. Tax rate application: According to different taxes and policies, the catering industry should apply the corresponding tax rate to pay taxes;

4. Tax preference: catering enterprises should pay attention to possible tax preference policies to reduce the tax burden;

5. tax registration: catering enterprises need to register tax and submit tax registration information within the prescribed time limit;

6. tax inspection: catering enterprises may accept tax inspection, and relevant accounting materials need to be prepared to cooperate with the inspection.

to sum up, the online declaration process of catering tax returns includes logging in to State Taxation Administration of The People's Republic of China website, entering the "tax declaration and payment" project, selecting the declaration method, filling in the declaration form and confirming the submission.

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 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 report and other relevant materials required by the tax authorities in accordance with the provisions of laws and administrative regulations or the declaration period and contents determined by the tax authorities in accordance with the provisions of laws and administrative regulations.