1. Value-added tax: catering enterprises whose sales reach the prescribed standards need to pay value-added tax. The VAT rate varies according to the types of catering services and sales, and is generally 6%-11%;
2. Corporate income tax: catering enterprises need to pay corporate income tax according to actual profits. The enterprise income tax rate is 25%, but for qualified small-scale low-profit enterprises, they can enjoy preferential tax policies;
3. Resource tax: If catering enterprises use tap water, natural gas and other resources, they need to pay the corresponding resource tax;
4. Personal income tax: when catering enterprises engage in human resource dispatch, external training and other businesses, they need to withhold and remit the personal income tax of employees;
5. Additional taxes such as urban maintenance and construction tax and education surcharge: catering enterprises need to pay corresponding additional taxes according to the actual situation.
The process of paying taxes in the catering industry is generally as follows:
1. Catering enterprises need to register with the local tax authorities and obtain a tax registration certificate. When registering, you need to submit the enterprise registration certificate, business license, organization code certificate and other materials;
2. Catering enterprises need to issue invoices in accordance with relevant regulations to record and count sales. Generally speaking, catering enterprises need to issue general VAT invoices or special VAT invoices, and choose the corresponding invoice types according to the actual situation;
3. Catering enterprises need to calculate the corresponding tax according to the prescribed tax rate and pay the tax within the prescribed time. There are many tax payment methods, such as cash and bank transfer, and the specific methods can be selected according to the actual situation;
4, catering enterprises should declare in accordance with the provisions of the time and manner, and submit the relevant tax returns to the tax authorities. The contents of the tax return include information such as enterprise sales, tax payable and tax paid. , need to fill in and submit according to the actual situation;
5. Catering enterprises shall make annual tax settlement according to regulations, and submit relevant materials and declaration forms to the tax authorities. The contents of annual settlement include annual sales, profits and various taxes paid by enterprises.
To sum up, there may be differences in tax policies in different regions, and the specific taxes and tax rates paid may be different. Therefore, when paying taxes, catering enterprises need to carefully understand the local tax policies to ensure that they pay taxes in accordance with regulations and avoid tax violations.
Legal basis:
Article 7 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households.
Income from production and operation of individual industrial and commercial households shall be taxable income based on the total income in each tax year, after deducting costs, expenses, taxes, losses and other expenses and losses in previous years.
Article 16
Individual industrial and commercial households in the production and business activities, should be accounted for production and business expenses and personal and family expenses. For the expenses that are indistinguishable from personal and family life, 40% of them are related to production and operation, which are allowed to be deducted.
Article 17
Losses incurred by individual industrial and commercial households in the tax year are allowed to be carried forward to the following years, and the income from production and operation in the following years is used to make up for them, but the longest carrying-forward period shall not exceed five years.