Legal subjectivity:

Generally, there are three to six tax points for catering, and 6% value-added tax is also required. The details are as follows:

1. If catering enterprises are small-scale taxpayers, they need to pay 3% value-added tax;

2. The tax payment time of the enterprise shall be settled within five months from the end of the year. Legal objectivity:

Article 17 of the Law on the Administration of Tax Collection

Taxpayers engaged in production and business operations should open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates in accordance with relevant state regulations, and report all their account numbers to the tax authorities.

banks and other financial institutions should register the number of tax registration certificate in the account of taxpayers engaged in production and business operations, and register the account number of taxpayers engaged in production and business operations in the tax registration certificate.

when the tax authorities inquire about the accounts opened by taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.