Whether to pay national tax or local tax should be determined in strict accordance with the business scope of the business license. According to what you said, "the content is the manufacture and sale of drinks", you should pay 3% value-added tax in the national tax. If it does not belong to the tax item of "service industry-catering industry", business tax will not be paid. In addition to paying value-added tax, you have to pay urban construction tax, education surcharge and personal income tax in local tax. But both countries and taxes need tax registration.