1, national tax category: income tax;
2. Local taxes: business tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax and land use tax. tax declaration
3. At the end of each month, business tax, urban construction tax and education surcharge shall be accrued according to the operating income; Calculate and withhold personal income tax according to employees' wage income. 4. Personal income tax shall be declared and paid online before the 7th of the following month; Business tax, urban construction tax and education fee will be added to the online declaration and payment before next month 10.
5. If the income tax is paid in advance on a monthly basis, the tax return shall be made within 15 days of the following month; If the payment is made in advance on a quarterly basis, the tax payment shall be declared within 15 days after the end of the quarter, and the final settlement shall be made within four months after the end of the year, and the overpayment shall be refunded and the underpayment shall be made.
6. In case of holidays, the above tax declaration period will be postponed.
7. Whether there is tax or not, you must declare it online, and if there is no tax, you must declare it at zero.
8. Stamp duty, property tax and land use tax shall be declared as required. Pay wages and withhold personal income tax.
9. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
10, vehicle and vessel tax is paid by vehicle (different local regulations, different vehicle types have different tax rates, each vehicle is XX yuan);
1 1. Pay enterprise income tax according to taxable income (adjusted profit) (more than 65438+25% yuan; If the income is less than 654.38+ 10,000 yuan, it is calculated as 50% of the income, and the tax rate is 20%).
What documents do I need to apply for to open a restaurant?
1, food hygiene license.
2. Business license.
3. Discharge permit.
4. Catering service license.
5, fire permit.
To sum up, the tax declaration of restaurants should be in accordance with the national tax and local tax declaration, and implemented in accordance with relevant national laws, and tax evasion is not allowed.
Legal basis: Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.