1, catering should declare and pay 5% business tax to the local taxation bureau, pay 7% urban construction tax and 3% education surcharge according to the business tax, and personal income tax is about 2%.

2. If the monthly business income is less than 5,000 yuan, there is no need to pay business tax, urban construction tax and education surcharge.

3. The tax authorities generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is verified according to the region, lot, area and equipment.

Local tax is the symmetry of central tax. A tax levied, managed and controlled by the local government of a country. Classified according to tax collection and management rights and income control rights. Local tax is a kind of tax that belongs to local fixed fiscal revenue and is managed and used by local government. State power, economic system, economic development level and historical tradition are important factors that affect or even determine the choice of a country's local tax system model.