1. VAT: The catering industry mainly deals in food, beverages and other commodities, and VAT is levied according to the national tax policy. Generally speaking, the VAT rate is 3% or 6%;

2. Business tax: Before China's business tax reform, the catering industry mainly paid business tax based on turnover. But now, the business tax has been changed to value-added tax, so there is no need to pay business tax under normal circumstances;

3. Income tax: Small vendors in the catering industry need to pay income tax if they are self-employed. When paying income tax, you can choose different tax policies according to the actual situation, such as simple tax calculation, audit collection, etc.

4. Urban maintenance and construction tax and education surcharge: According to the national tax policy, the catering industry needs to pay urban maintenance and construction tax and education surcharge. The collection standards of these two taxes and fees are calculated according to the value-added tax rate.

The standard of taxes and fees payable by vendors in catering industry varies with regions, taxes and tax policies. The following are the main taxes and fees that vendors in the catering industry generally need to pay:

1. VAT: According to the regulations of the national tax authorities, small vendors in the catering industry generally need to pay VAT, and the tax rate is usually 3% or 6%;

2. Urban maintenance and construction tax and education surcharge: vendors in catering industry also need to pay urban maintenance and construction tax and education surcharge, and the collection standard is calculated according to the VAT rate;

3. Income tax: Small vendors in the catering industry need to pay personal income tax if they belong to individual industrial and commercial households. Generally speaking, the tax rate of income tax is related to pre-tax income, and the tax rate is usually between 5% and 35%.

To sum up, for small vendors in the catering industry, tax standards and policies will be different due to different regions and business scales. Therefore, in practice, it is necessary to inquire about local tax policies and standards according to specific conditions to ensure that the taxes paid are legal and reasonable. At the same time, it is suggested that catering vendors consult professional tax agents or tax agencies to get more specific and professional suggestions.

Legal basis:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC)

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.