classification: business/financial management > > Financial taxation

Description of the problem:

As the topic

Analysis:

Catering belongs to the service industry and should pay business tax, while business tax is paid in local tax.

the invoices issued by it are operating income.

The business tax rate of general service industry is 5%

If your company was established after 2112, then the enterprise income tax is paid in the national tax. (before 2112, it was established in local tax to pay enterprise income tax)

However, business tax and taxes generated by business tax (urban construction tax, education surcharge, etc.) are still paid in local tax.