According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering industry refers to the total price and extra-price fees charged by taxpayers to the other party for providing catering taxable services, which are levied at the business tax rate of 5%. General businesses in Chinese mainland, such as Chinese food and western-style express, require a business quota of 0.05 (that is, 5%) times the total sales.