What taxes do small-scale taxpayers in hotel catering industry need to pay?

What taxes do small-scale taxpayers in hotel catering industry need to pay?

Catering enterprises mainly pay value-added tax, urban maintenance and construction tax, education surcharge and enterprise income tax.

(1) VAT

The tax basis of value-added tax refers to the total amount of extra-price fees charged by taxpayers for providing taxable services in catering industry. Small-scale taxpayers pay at the rate of 3%, while ordinary taxpayers pay at the rate of 6%.

(2) Urban maintenance and construction tax

The tax basis is the value-added tax actually paid by the taxpayer. According to the taxpayer's location, it is stipulated that the urban area is 7%, the county and town are 5%, and other areas are 1%.

(3) education surcharge

The tax basis is the value-added tax actually paid by the taxpayer, with an additional rate of 3% and a local education surcharge of 2%.

(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%.

(5) Water conservancy construction fund, stamp duty, etc.

Description of tax payment in small catering industry:

If the monthly income is less than 5,000 yuan, business tax, urban construction tax, education surcharge and local education surcharge shall be exempted.

If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.

If the monthly income is less than 5,000 yuan, the equipment will give you one month's tax payable, urban construction tax, 5% urban construction tax for lots, and local education surcharge will be exempted if your monthly quota is less than 5,000 yuan.

If your monthly quota is less than 5,000 yuan, the catering invoice issued to the outside world exceeds 5,000 yuan or your monthly quota is more than 5,000 yuan, and the catering invoice issued to the outside world exceeds the monthly quota, you must pay taxes.

If your monthly quota is less than 5,000 yuan, the catering invoice issued to the outside world exceeds 5,000 yuan or your monthly quota is more than 5,000 yuan, and the catering invoice issued to the outside world exceeds the monthly quota, you must pay taxes.

What taxes do small-scale taxpayers need to declare?

Taxes that small-scale taxpayers need to declare include: value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty, urban land use tax, property tax, travel tax, enterprise income tax, personal income tax withheld and remitted by wages, etc.

1, and the value-added tax is paid at 3% of the sales revenue;

2. Urban construction tax shall be paid at 7% of the paid value-added tax;

3. The education surcharge is paid at 3% of the value-added tax;

4. The additional tax on local education expenses is 2% of the value-added tax;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and pay more every year thereafter);

6. Urban land use tax shall be paid according to the land area actually occupied (different places, xx yuan/square meter);

7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, xx yuan);

9. Pay enterprise income tax according to taxable income (adjusted profit): the taxable income within 30,000 yuan (inclusive) is 18%, the taxable income between 30,000 yuan and 654.38+ten thousand yuan (inclusive) is 27%, and the taxable income above 654.38+ten thousand yuan is 33% (Note: 2008)

10. Pay wages and withhold personal income tax.