1, value-added tax. After the "VAT reform", the value-added tax rate of general taxpayers in the catering industry is 6%, and the comprehensive collection rate applicable to small-scale taxpayers is 3%;
2. The urban maintenance and construction tax shall be paid at 7% of the business tax levied at the specific tax rate determined by the taxpayer;
3. The surcharge for education is levied at 3% of the value-added tax paid by the enterprise;
4 other additional payments shall be calculated according to the relevant provisions of the taxpayer's location;
5. Enterprise income tax, the enterprise income tax rate is 25%, and the small-scale low-profit enterprise tax rate is 20%;
6. Withholding and remitting personal income tax of employees;
7. Vehicle and vessel use tax;
8. Stamp duty;
9. Property tax;
10, land use tax.
The steps of tax payment mainly include:
1, tax registration, tax registration generally means that taxpayers register and declare at the tax bureau. According to the law, an enterprise shall, within 30 days after receiving the business license, bring relevant documents and materials to the tax bureau for tax registration, and the tax bureau shall examine and issue the unit enterprise tax registration certificate within 30 days after receiving the relevant materials of the enterprise;
2, tax identification, tax identification is to confirm whether the taxpayer is a general taxpayer or a small-scale taxpayer, and to confirm how the enterprise collects taxes, whether it is audit collection, verification collection or withholding. ;
3. Invoices and tax plates. According to relevant laws and regulations, enterprises that have paid taxes can purchase tax-controlled license plates from tax authorities and issue invoices according to the company's business;
4. There are generally two ways to declare tax: on-site declaration and online declaration. Home declaration is also called direct tax declaration. Enterprises send financial personnel with relevant information to the tax department to fill out various tax forms in person and then pay taxes. Online declaration is to fill in the relevant tax information of the enterprise after entering the official website of the online tax service hall, submit the tax and deduct the money on time;
5. Tax payment certificate. After the enterprise pays the tax successfully, you can get the tax payment certificate in the tax hall and pay the tax online at the tax authorities.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-fifth.
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.