Legal analysis: (1) Business tax

The tax basis of catering business tax refers to the total price and extra-price fees charged by taxpayers to the other party for providing taxable services in the catering industry, and the business tax is levied at the rate of 5%.

the calculation formula is: business tax payable = business income × business tax rate

1. In restaurants, restaurants and other catering service places, if customers provide services by singing and dancing in the form of self-entertainment while eating, they should charge a separate fee in addition to the food price, and pay business tax according to the tax items and tax rates of the entertainment industry. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry.

2. If restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether the customers spend on the spot or not, the income from the goods shall be merged into the taxable income of business tax to collect business tax.

3. On the question of how to levy turnover tax on the cooked food cooked with halogen, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of cooking cooked food in restaurants, restaurants and other catering industries, regardless of whether consumers spend on the spot or not.

(II) Urban maintenance and construction tax

The tax basis is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

(III) Education surcharge

The tax basis is the tax amount actually paid by the taxpayer, and the surcharge rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate.

(IV) Enterprise income tax

The object of enterprise income tax is the income from production and operation and other income obtained by taxpayers. The tax rate is 25%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate.

(V) Personal income tax

Enterprises should withhold and remit employees' personal income tax on schedule. Personal income tax is a tax levied on the taxable income obtained by individuals.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.