Legal analysis: The taxes involved in the catering industry mainly include the following categories, namely, income tax, personal income tax, urban maintenance and construction tax, education surcharge, contract stamp duty, real estate tax and so on. The specific collection rate corresponding to each tax is different. If it is a general taxpayer catering industry, its income tax rate is 3%, and the income tax rate of small-scale taxpayers catering industry is usually 6%. However, for the catering industry whose monthly sales (operation) income does not exceed 30,000 yuan (one quarter income does not exceed 90,000 yuan), the value-added tax is exempted. The catering industry should make accounting and tax returns on time from the effective date of the establishment of the enterprise. Even if the enterprise has no production and operation, or has no income from its main business, it is necessary to carry out "zero tax declaration" in accordance with the regulations.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income:

(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 income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. 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.