How to pay taxes in catering industry

Legal analysis: The tax payable by the catering industry mainly includes:

1. VAT: After the business tax reform, the business tax is changed to VAT. The value-added tax rate of small-scale taxpayers in catering industry is 3%, and the value-added tax rate of general taxpayers in catering industry is 6%. Preferential tax policies are: 1 October 20 18 to 1 to February 20201.

2. Urban maintenance and construction tax: the tax payable is 7% of the actually paid value-added tax;

4. Education surcharge: the tax payable is 3% of the actually paid value-added tax;

5. Local education surcharge: the tax payable is 2% of the actual value-added tax paid;

6. Enterprise income tax: the taxable amount is 25% of the taxable income of the enterprise, and the enterprise income tax rate of small and low-profit enterprises is 20%.

Legal basis: Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.