Breakfast fast food restaurants need to pay taxes. As long as you meet the tax conditions, you should pay the corresponding taxes and fees. 1. Business tax is calculated and paid according to the operating income and the tax rate of 5%. 2. Urban maintenance and construction tax is calculated and paid at the business tax rate of 7% (applicable tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is1%; 3. The education surcharge is calculated and paid with business tax at the rate of 3%; 4. Personal income tax, that is, the income from the production and operation of individual industrial and commercial households, is the balance of the total income in each tax year after deducting costs, expenses and losses. An excessive progressive tax rate of 5%-35% is applicable. After individual industrial and commercial households start business, they should check the account books of their own shops and then collect taxes according to the records in the account books. The premise of this method must be that individual industrial and commercial households have made reasonable and legal account books in accordance with the relevant provisions of the state tax authorities, so that the tax authorities can make accurate accounting. If the account book made is unreasonable or illegal, then individual industrial and commercial households can't pay taxes like this, or change another account book in accordance with relevant regulations. Generally speaking, the tax department should collect taxes through auditing, so all kinds of relevant documents of individual industrial and commercial households are complete, and their books are clearly recorded, so the tax department can see at a glance.

Legal basis: Article 4 of the Law on the Administration of Tax Collection stipulates that units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.