Legal analysis: The main taxes to be paid by the catering industry are:

1. Value-added tax: After the reform of business tax, the business tax will be replaced by value-added tax, and the value-added tax rate of small-scale taxpayers in the catering industry is 3%, while that of general taxpayers in the catering industry is 6%. The preferential tax policy: from October 1, 2118 to February 31, 2121, the monthly sales will not exceed 31,111 yuan (91,111 yuan will be paid quarterly).

2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax;

3. Education surcharge: the tax payable is 3% of the actually paid value-added tax;

4. Local education surcharge: the tax payable is 2% of the actual value-added tax paid;

5. enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and low-profit enterprises is 21%.

legal basis: article 5 of the enterprise income tax law of the people's Republic of China, the taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up for previous years.