According to the Provisional Regulations of the People's Republic of China on Business Tax, the tax basis of catering business tax refers to the total price and extra-price fees charged by taxpayers to each other for providing catering taxable services, and the business tax is levied at the rate of 5%.

Taxable services are services whose income should be taxed according to law. Individuals or groups provide services to other individuals or institutions, and their income should be taxed according to law, that is, providing taxable services.

However, the services provided by individuals or collectives to others are not taxable services within the family or in other occasions where taxes are not required according to law.

Taxable services refer to the income from certain services other than the sale of goods that should be taxed, as opposed to non-taxable services. It mainly exists in two kinds of taxes: value-added tax and business tax (the business tax has been completely cancelled after the reform of the camp).

VAT taxable services: processing, repair and replacement, transportation and post and telecommunications (3% for small-scale taxpayers, 17% for general taxpayers, 1 1% or 6%).

Taxable services for business tax increase: construction industry, finance and insurance industry, culture and sports industry, entertainment industry and service industry transfer intangible assets to sell real estate. (Small-scale taxpayers 3%, 5%, general taxpayers 16%, 1 1% or 6%)

References:

Full text of the Provisional Regulations of the People's Republic of China on Business Tax:

Article 1 Units and individuals that provide labor services, transfer intangible assets or sell real estate within the territory of the People's Republic of China are taxpayers of business tax and shall pay business tax in accordance with these regulations.

Article 2 The business tax items and tax rates shall be implemented in accordance with the Table of Business Tax Items and Tax Rates attached to these Regulations.

The adjustment of tax items and tax rates shall be decided by the State Council.

The specific tax rate applicable to taxpayers engaged in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in these Regulations.

Article 3 Taxpayers who have services with different tax items that are subject to business tax (hereinafter referred to as taxable services), transfer intangible assets or sell real estate shall separately account for the turnover, transfer amount and sales amount of different tax items (hereinafter referred to as turnover); If the turnover is not accounted for separately, the higher tax rate shall apply.

Article 4 Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the tax payable according to the turnover and the prescribed tax rate. Calculation formula of tax payable:

Taxable amount = turnover × tax rate

The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

Article 5 The turnover of taxpayers shall be the total price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following situations are excluded:

(1) If the taxpayer distributes the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;

(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tour enterprises for tourists;

(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained by it after deducting the subcontracting money paid to other units;

(4) For the business of buying and selling financial commodities such as foreign exchange, securities and futures, the turnover shall be the balance of the selling price minus the buying price;

(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.

Article 6 If a taxpayer deducts relevant items in accordance with the provisions of Article 5 of these Regulations, and the vouchers obtained do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, the amount of such items shall not be deducted.

Article 7 If the price of taxpayers providing taxable services, transferring intangible assets or selling real estate is obviously low without justifiable reasons, the turnover shall be verified by the competent tax authorities.

Article 8 The following items shall be exempted from business tax:

(1) Parenting services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, breeding and disease prevention of poultry, livestock and aquatic animals;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries, and ticket income for holding cultural and religious activities in religious places;

(7) Insurance products provided by domestic insurance institutions for export goods.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Article 9 Where a taxpayer concurrently engages in tax exemption and tax reduction projects, the turnover of the tax exemption and tax reduction projects shall be accounted for separately; If the turnover is not accounted for separately, no tax exemption or reduction shall be allowed.

Article 10 Taxpayers whose turnover does not reach the business tax threshold stipulated by the competent departments of finance and taxation of the State Council shall be exempted from business tax; If it reaches the threshold, the business tax shall be calculated and paid in full in accordance with the provisions of these regulations.

Article 11 A business tax withholding agent:

(1) If the Chinese people, units or individuals outside China provide taxable services, transfer intangible assets or sell real estate in China, and there is no operating institution in China, their domestic agents shall be the withholding agents; If there is no agent in China, the transferee or the buyer shall be the withholding agent.

(2) Other withholding agents as stipulated by the competent departments of finance and taxation of the State Council.

Article 12 The time when the business tax obligation occurs is the day when the taxpayer provides taxable services, transfers intangible assets or sells real estate, and receives the operating income or obtains the evidence for claiming the operating income. Unless otherwise provided by the competent departments of finance and taxation of the State Council, such provisions shall prevail.

The business tax withholding obligation occurs on the day when the taxpayer's business tax obligation occurs.

Article 13 Business tax shall be collected by the tax authorities.

Article 14 Business tax payment place:

(1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities in the place where the taxable services occur.

(2) Taxpayers who transfer intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, taxpayers who transfer or lease the land use right shall report and pay taxes to the competent tax authorities where the land is located.

(3) Taxpayers selling or leasing immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located.

Withholding agents shall report and pay the tax withheld by them to the competent tax authorities where their institutions are located or where they live.

Article 15 The tax payment period of business tax is 5 days, 10 days, 15 days, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers; If the tax cannot be paid according to the fixed time limit, the tax can be paid by time.

If the taxpayer takes 1 month or 1 quarter as a tax payment period, it shall file tax returns within 15 days from the expiration date; If the 5th, 10 or 15 is a tax payment period, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and the tax payable in the last month shall be settled within 1 5 days from the next month.

The time limit for withholding agents to pay taxes shall be implemented in accordance with the provisions of the preceding two paragraphs.

Article 16 The collection and management of business tax shall be implemented in accordance with the Law of the People's Republic of China on Tax Collection and Management and the relevant provisions of these Regulations.

Article 17 These Regulations shall come into force as of 2009 1 month 1 day.

Baidu Encyclopedia: Provisional Regulations of the People's Republic of China on Business Tax