1, individual income tax: paid according to the tax rate stipulated by the state;

2. Value-added tax: small-scale taxpayers apply simple tax calculation method and pay according to a certain proportion of turnover;

3. If the turnover exceeds the prescribed standard, the tax shall be paid in accordance with the prescribed proportion;

4. The tax rate and tax standards shall be determined by the tax authorities.

Tax management of individual small restaurants;

1, tax declaration: individual small restaurants usually need to declare value-added tax and personal income tax;

2. Tax rate standard: 3% or 5% is applicable to small-scale VAT taxpayers, and personal income tax is determined according to turnover and profit rate;

3. Time limit for tax payment: declare and pay taxes monthly or quarterly, and the specific time limit shall be stipulated by the local tax authorities;

4. Invoice management: invoices or receipts need to be issued according to tax regulations to prove sales and tax basis;

5. Tax registration: you must register with the tax authorities and obtain a tax registration certificate;

6. Tax preference: Some areas may have tax reduction or preferential policies for small restaurants.

To sum up, individual small restaurants need to pay personal income tax and value-added tax, and pay taxes in proportion when the turnover exceeds the prescribed standards. Specific tax rates and tax standards shall be determined by the tax authorities in accordance with state regulations.

Legal basis:

Individual Income Tax Law of the People's Republic of China

second

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

People's Republic of China (PRC) tax collection management law

Article 30

Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 11

Small-scale taxpayers engaged in taxable sales shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable: tax payable = sales amount multiplied by collection rate. The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

Article 12

The rate of small-scale taxpayers' VAT collection is 3%, unless otherwise stipulated by the State Council.