Don't belong.

1. The catering industry is a pure local tax management, and it must go through the tax registration within 30 natural days after obtaining the business license.

2. The tax authorities generally implement the method of regular quota for individual industrial and commercial households, that is to say, according to the region, lot, area and equipment, they will give you a month's tax payable.

3. If the monthly income is less than 5,000 yuan, business tax, urban construction tax, surcharge for education and surcharge for local education shall be exempted.

4. If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.

5. If the monthly quota is less than 5,000 yuan, the foreign catering invoice is more than 5,000 yuan or the monthly quota is more than 5,000 yuan, and the foreign catering invoice exceeds the monthly quota, the tax shall be paid.

You can enjoy the preferential situation of exemption from value-added tax for monthly sales below 654.38+10,000 yuan.

Situation one

The rental income obtained by individuals from renting real estate in the form of one-time rent collection can be shared equally within the corresponding lease term. If the monthly rental income after apportionment does not exceed 654.38 million yuan, it shall be exempted from value-added tax.

Policy basis

Announcement of State Taxation Administration of The People's Republic of China on the Exemption of Small-scale Taxpayers from VAT Collection and Management (State Taxation Administration of The People's Republic of China Announcement No.4 of 20 19)

Situation 2

Tax registration or temporary tax registration belongs to tax payment on schedule, and the monthly sales below 65438+ 10,000 yuan can be exempted from value-added tax.

Those who have not applied for tax registration or temporary tax registration shall be taxed on a per-time basis, and those whose monthly sales amount is less than 65,438+10,000 yuan shall not be exempted from VAT. However, the implementation of the relevant provisions of the tax threshold for each time, each time the sales volume does not reach 500 yuan, shall be exempted from VAT.

Policy basis

1. Measures for the Administration of Tax Registration (promulgated by Order No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on February 7, 2003, revised according to the Decision of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Measures for the Administration of Tax Registration on February 27, 2004)

2. Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax (DecreeNo. 1. DecreeNo. fiftieth of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC))

3. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.36)

Situation 3

Insurance agents, securities brokers, personal agents in credit cards, tourism and other industries can enjoy the preferential policy of exemption from value-added tax if the total monthly sales of VAT invoices do not exceed 654.38+10,000 yuan.

Policy basis

1. Notice of the Ministry of Finance on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Caishui [2065 438+08] 164)

2 "Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" (the State Council Decree No.707th)

3. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Tax Collection and Management of Individual Insurance Agents (Announcement No.45 of State Taxation Administration of The People's Republic of China No.2016)

Situation 4

Natural persons engaged in photovoltaic power generation projects can enjoy the tax exemption policy for small-scale taxpayers with monthly sales below 654.38+10,000 yuan.

File basis

1. Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Billing of Power Products for Distributed Photovoltaic Power Generation Projects of State Grid Corporation (State Taxation Administration of The People's Republic of China Announcement No.32, 20 14).

2.2019 March 15 State Taxation Administration of The People's Republic of China online interview activity "let tax reduction and fee reduction be implemented-State Taxation Administration of The People's Republic of China interprets the tax exemption policy for small-scale taxpayers with monthly sales below 654.38 million yuan".

Is the catering self-employed tax-free? In fact, self-employed people in the catering industry or those in other industries are not exempt from tax. As long as their sales income reaches the relevant standards, they need to pay taxes such as value-added tax and additional tax. If it does not meet the relevant standards, you can apply for tax relief in accordance with the provisions of the tax bureau.