Catering industry tax

The tax basis of catering business tax refers to the total price and extra expenses charged by the taxpayer to the other party for providing catering taxable services, and the business tax rate is 5%.

The calculation formula is: payable business tax = operating income × business tax rate.

1. In restaurants, restaurants and other catering service places, if customers provide services such as singing and dancing in the form of self-entertainment while eating, and charge extra fees in addition to the food price, they should keep separate accounts for the extra fees and pay business tax according to the entertainment tax rate. If there is no clear division between the above-mentioned additional fees charged by the above-mentioned units and the food and beverage price income, business tax shall be levied on all their income according to the entertainment industry tax rate.

2. Where restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether customers consume on the spot, their goods income shall be incorporated into the taxable income of business tax and business tax shall be levied.

3. On the question of how to levy turnover tax on taxpayers engaged in stewed cooked food, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, whether consumers consume on the spot or not, business tax should be levied on the cooking of cooked food in restaurants, restaurants and other catering industries.

(2) Urban maintenance and construction tax

The tax basis is the business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

(3) education surcharge

The tax basis is the actual business tax paid by the taxpayer, and the additional tax rate is 3%. Calculation formula: education surcharge payable = business tax amount × tax rate.

(4) Enterprise income tax

The object of enterprise income tax is the taxpayer's income from production and operation and other income. The tax rate is 25%. Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income × tax rate.

(5) Personal income tax

The enterprise shall withhold and remit the employee's personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.