The types of taxes to be paid by the catering industry and the tax rate

1. Basic taxes.

1. Business tax shall be paid at 5% of business income.

2. The urban construction tax shall be paid at 7% of the business tax paid.

3. The education fee surcharge shall be paid at 3% of the business tax paid.

4. The local education fee surcharge shall be paid at 2% of the business tax paid.

5. Stamp duty: The purchase and sale contract shall be decaled according to 3/10,000 of the purchase and sale amount. The account book is paid at the rate of 5 yuan (when it is activated every year). The annual payment shall be 5/10,000 of the sum of the "paid-in capital" and the "capital reserve" (the full amount shall be paid in the first year, and the additional part shall be paid annually thereafter).

6. The urban land use tax shall be paid according to the actual occupied land area (the regulations vary from place to place, xx yuan square meters).

7. The real estate tax shall be paid at 70% of the original value of the self-owned real estate.

8. Vehicle and vessel tax shall be paid according to the vehicle (the regulations are different in different places, and the tax amount is different for different models, xx yuan per vehicle).

9. The enterprise income tax catering industry is taxed at a rate of 20% for small and low-profit enterprises, and generally at a rate of 25%.

10. Pay wages and withhold individual income tax.

Except for the enterprise income tax (newly established enterprises established on January 1, 2002), which is declared and paid to the State Taxation Bureau, all the other taxes are declared and paid to the local tax bureau.

2. Deadline for tax returns.

1. Business tax, urban construction tax, education surcharge and individual income tax are equal to the 10th day of the next month.

2. Within 15 days after the end of the enterprise income tax quarter (if the local tax authority confirms that the payment is made on a monthly basis, the 10th of the following month) is the deadline for payment, and the deadline for final settlement is 4 months.

3. Real estate tax, urban land use tax, vehicle and vessel tax, etc., shall be paid within the prescribed time limit of the local tax authorities (generally twice a year in different places).

4. On the last day of payment within the deadline, if there is a rest day, it will be postponed by one day. In the event of a long holiday (Spring Festival, Friday.

1. 11th Section), which will be postponed accordingly as a rest day.

5. Late payment fee will be charged at 5/10,000 per day.

6. If the tax authorities order the payment to be made within the time limit, the tax authorities may impose a fine.

Tax rates for the main types of taxes involved in the catering industry:

1.Business tax, levied on turnover, is subject to an applicable rate of 5%2Income tax, annual income of less than 30,000 yuan, the tax rate is 18%; If the annual income is less than 100,000 yuan and more than 30,000 yuan, the tax rate is 27%; If the annual income is more than 100,000, the tax rate is 33%.

3.Urban maintenance and construction tax shall be paid according to the amount of business tax paid, and 7% shall be paid in urban areas; 5% in counties and towns; Township 1%.

4.The education fee surcharge is paid at the rate of 3% of the business tax paid.

5.Other surcharges shall be calculated and paid in accordance with the relevant provisions of the taxpayer's location.

6.Withholding and payment of individual income tax.

There may be some small differences in various places, which are basically the same, and you can consult the local area for details.

Legal Analysis: Tax rates of the main taxes involved in the catering industry: 1

Sales tax. Business tax is levied on turnover, with a tax rate of 5% applicable to the catering industry. 2.

The urban maintenance and construction tax shall be paid according to 7% (or %) of the business tax amount paid, and the specific tax rate shall be determined according to the location of the taxpayer. 3.Education fee surcharge shall be paid at 3% of the amount of business tax paid, 4

Local education fee surcharge shall be paid at the rate of 2% of the amount of business tax paid, 5Water conservancy**, according to 1% of the amount of business tax paid, 6Income tax, corporate income tax is 25% and small and low-profit enterprises are taxed at 20%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, levy, tax reduction, tax exemption, tax refund, tax compensation, or other rebate decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are the withholding and payment agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

No matter what industry you are engaged in, you need to pay taxes, what taxes are involved in the catering industry? What is the tax rate? These are all things that need to be understood by operators and financial personnel.

Taxes involved in the catering industry.

The main types of taxes involved in catering enterprises are as follows:

1. Value-added tax, after the "VAT reform", the value-added tax rate of general taxpayers in the catering industry is 6%, and the comprehensive levy rate applicable to small-scale taxpayers is 3%;

2. For urban maintenance and construction tax, 7% shall be paid according to the taxable sales tax (or 5%, 1%) according to the specific tax rate determined by the taxpayer;

3. The education fee surcharge shall be paid according to 3% of the value-added tax paid by the enterprise;

4. Other additional payments shall be calculated in accordance with the relevant provisions of the bridge slag where the taxpayer is located;

5. Enterprise income tax, the tax rate of enterprise income tax is 25%, and the tax rate of small and low-profit enterprises is 20%;

6. Withholding and payment of individual income tax for employees;

7. Vehicle and vessel use tax;

8. Stamp duty;

9. Real estate tax;

10. Land use tax.

It should be noted that not every tax needs to be paid by catering enterprises, and the specific tax rate is also different, which is determined by the size of the catering service project and the scale of the operation, and we should distinguish and judge according to the actual situation.

Preferential policies for small-scale taxpayers in the catering industry.

Depending on the turnover, many catering businesses can be classified as small-scale taxpayers.

According to Article 1 of the Notice on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises, small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

Affected by the epidemic this year, the state has introduced preferential policies to levy VAT at a reduced rate of 1%, and the maximum carry-forward period of losses has been extended from 5 years to 8 years to help catering enterprises tide over the crisis.

From January 1, the income obtained by taxpayers from providing living services will be exempted from value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge.

What taxes do you need to pay in the restaurant industry? What is the tax rate?

Hello dear, sales tax. Business tax is levied according to the turnover, and the tax rate applicable to the catering industry is 5%; The construction tax of urban maintenance and dust protection shall be paid according to 7% (or %) of the business tax amount paid, and the specific tax rate shall be determined according to the place where the taxpayer touches it; The education fee surcharge shall be paid at the rate of 3% of the business tax paid; Other surcharges shall be calculated and paid in accordance with the relevant provisions of the taxpayer's location.