People who open mala Tang restaurants are generally individual industrial and commercial households. The tax authorities generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, location, area and equipment. If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations. Those who fail to reach the threshold of value-added tax (monthly sales of 5000-20000 yuan, different provinces) may be exempted from value-added tax, urban construction tax and education surcharge.

1, main tax: pay 3% value-added tax (pay national tax) according to income.

2. Additional taxes and fees (payment of local taxes)

(1) Urban construction tax shall be paid at 7% of the value-added tax (5% in county towns and 0/%in villages and towns);

(2) The education surcharge is paid at 3% of the value-added tax;

(3) Local education surcharge is paid according to VAT 1%;

3. Pay personal income tax according to business income. (Pay local taxes)

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