Need. Restaurants are self-employed and need to pay taxes. Small restaurants need to pay personal income tax, value-added tax, business tax and urban construction tax. Individual industrial and commercial households pay 3% value-added tax for selling goods, 5% business tax for providing services, urban construction tax according to the sum of value-added tax and business tax, and personal income tax of about 2%. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax and urban construction tax.