What taxes does the coffee and catering industry need to pay? What is the tax rate?

Published: Sep 05, 2026 Author: World Gafei Last Updated: Sep/05/2026 76 views

The tax rate of the main taxes involved in the catering industry: 1. business tax. The business tax is levied according to the turnover, and the applicable tax rate for the catering industry is 5%. two。 The urban maintenance and construction tax shall be paid according to 7% (or 5%, 1%) of the business tax paid, and the specific tax rate shall be determined according to the location of the taxpayer. 3. The additional education fee shall be paid according to 3% of the business tax paid, 4. For other additions, according to Na

Tax rates of the major taxes involved in the catering industry:

1. business tax. The business tax is levied according to the turnover, and the applicable tax rate for the catering industry is 5%.

two。 The urban maintenance and construction tax shall be paid according to 7% (or 5%, 1%) of the business tax paid, and the specific tax rate shall be determined according to the location of the taxpayer.

3. The additional education fee shall be paid according to 3% of the business tax paid,

4. Other additions shall be calculated and paid in accordance with the relevant provisions of the location of the taxpayer.

5. Income tax, if the catering enterprise you set up is a corporate enterprise, the enterprise income tax shall be paid according to 33% of the taxable income (based on the enterprise's accounting profits and adjusted in accordance with the provisions of the tax law). If the annual taxable income is not less than 30,000 yuan and less than 100000 yuan, the tax rate shall be 27%, and if the annual taxable income is less than 30,000 yuan, the tax rate shall be 18%. If the catering enterprise you set up is a sole proprietorship enterprise or a partnership, you will pay personal income tax at an excess progressive rate of 5% for taxable income below 5,000 yuan, 10% for 10,000-30000 yuan, 20% for 30000-50,000 yuan, 35% for more than 50,000 yuan.

6. Withholding and paying individual income tax

Applicable tax rate table for income excluding wages and salaries excluding tax

Progression

Taxable income (excluding tax)

Tax rate (%)

Quick calculation deduction (RMB)

one

The part not exceeding 475 yuan

five

two

The portion exceeding $475 to $1825

ten

twenty-five

three

More than $1825 to $4375

fifteen

one hundred and twenty five

four

More than $4375 to $16375

twenty

three hundred and seventy five

five

More than $16375 to $31375

twenty-five

1375

six

More than $31375 to $45375

thirty

3375

seven

More than $45375 to $58375

thirty-five

6375

eight

More than $58375 to $70375

forty

10375

nine

The part exceeding 70375 yuan

forty-five

15375

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