(1) business 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%.
(2) Urban maintenance and construction tax
The tax basis is the business 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 actual business tax paid by the taxpayer, and the additional tax rate is 3%.
(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) 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. According to the provisions of the tax law, the quota standard of individual chef's personal income tax paid by units or individuals is revised to: classification quota according to restaurant grade and chef grade.
Extended data
Tax preference for catering industry
Tax incentives are mainly concentrated in small and micro enterprises. In terms of business tax, small and micro enterprises with a monthly turnover of less than 30,000 yuan are exempt from business tax from 20 14 10 1.
In terms of corporate income tax, eligible small and low-profit enterprises are subject to corporate income tax at a reduced rate of 20%; 20 15 1 10 to 20171February 31February, the scope of small and low-profit enterprises enjoying the preferential policy of halving corporate income tax is within 654.38+10,000 yuan (including 654.38+10,000 yuan).
Enterprises that adopt the method of collecting enterprise income tax after verification can also enjoy preferential treatment for small-scale low-profit enterprises as long as they meet the conditions of small-scale low-profit enterprises.
In terms of personal income tax, since April 2004 1 2065438, if the monthly operating income of individual industrial and commercial households, contracted households of enterprises and institutions, sole proprietorship enterprises and partnership enterprises is less than 20,000 yuan (the original standard is 5,000 yuan/month), the personal income tax rate is 0.
Since September of 1, 20 14, if the monthly operating income of individual catering industry is less than 2 1, 875 yuan, individual income tax on production and operation will not be levied.
Refer to Baidu Encyclopedia-Catering Industry