How to calculate the restaurant tax?

First, the business tax is calculated and paid at *5% of the turnover, and the urban construction tax is paid at 7% based on the business tax; 3% education surcharge based on business tax; 2% local education fee will be added on the basis of business tax.

Extended data:

In order to improve the quality and efficiency of enterprise income tax management in catering industry, analyze the characteristics of the industry, grasp the key points of management, identify the tax risk points and solve the management difficulties, the editor compiled the book "Operating Guide for Enterprise Income Tax Management in Catering Industry". The Catering Industry (2009 Edition) is mainly applicable to the managers, evaluators and inspectors of the tax authorities who are responsible for the enterprise income tax management of the catering industry. The book specifically includes: the production and operation process of catering enterprises, the confirmation and calculation of taxable income, tax assessment and so on.

Taxation refers to the general term that the government collects goods or currency from individuals or organizations without compensation according to law. Consumption tax, business tax, urban and rural maintenance and construction tax, resource tax and land value-added tax paid by taxpayers according to regulations are collectively referred to as taxes.