The catering industry collects business tax at the local tax rate of 5%, plus 7% business tax, urban construction tax and education surcharge, as well as enterprise income tax. The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, enterprise income tax and personal income tax.

(1) business tax.

The tax basis of catering business tax refers to the total price and extra expenses charged by the taxpayer to the other party for providing catering taxable services, and the business tax rate is 5%.

The calculation formula is: payable business tax = operating income × business tax rate.

1. In restaurants, restaurants and other catering service places, if customers provide services such as singing and dancing in the form of self-entertainment while eating, and charge extra fees in addition to the food price, they should keep separate accounts for the extra fees and pay business tax according to the entertainment tax rate. If there is no clear division between the above-mentioned additional fees charged by the above-mentioned units and the food and beverage price income, business tax shall be levied on all their income according to the entertainment industry tax rate.

2. Where restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether customers consume on the spot, their goods income shall be incorporated into the taxable income of business tax and business tax shall be levied.

3. On the question of how to levy turnover tax on taxpayers engaged in stewed cooked food, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, whether consumers consume on the spot or not, business tax should be levied on the cooking of cooked food in restaurants, restaurants and other catering industries.

(2) Urban maintenance and construction tax.

The tax basis is the business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

(3) Education surcharge.

The tax basis is the actual business tax paid by the taxpayer, and the additional tax rate is 3%. Calculation formula: education surcharge payable = business tax amount × tax rate.

(4) Enterprise income tax.

The object of enterprise income tax is the taxpayer's income from production and operation and other income. The tax rate is 25%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate.

(5) Personal income tax.

The enterprise shall withhold and remit the employee's personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.

Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.

When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.