catering belongs to the service industry and should pay business tax, which is paid in local tax.

the invoices issued by it are operating income.

The business tax rate of general service industry is 5%

If your company was established after 22, then the enterprise income tax is paid in the national tax. (before 22, the enterprise income tax was paid in the local tax)

However, the business tax and the taxes generated by the business tax (urban construction tax, education surcharge, etc.) are still paid in the local tax.