1. If the annual turnover of catering enterprises is below 300,000, the taxable income of income tax is 18%, and the income tax rate calculated according to operating income is1.8%;

2. If the annual turnover of catering enterprises is between 300,000 and 1 10,000, the taxable income of income tax is 27%, and the income tax rate calculated according to operating income is 2.7%. Individual restaurants, the comprehensive tax rate is about 8.43%.

The main process of large-scale taxpayers becoming ordinary taxpayers;

1, taxpayers provide written application materials and fill in the form;

2, the tax authorities to check the application materials, if the materials are true, to be approved;

3, the tax authorities to conduct on-site inspection, and issue an inspection report;

4, the tax authorities identified small-scale taxpayers as general taxpayers.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" twenty-fifth.

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.