餐饮营业税税率是多少？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	餐饮营业税税率是多少？
释义	法律分析：按照营业额征收营业税，餐饮业适用的税率为5%。法律依据：《中华人民共和国营业税暂行条例》第四条纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。应纳税额计算公式：应纳税额＝营业额×税率应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
随便看	恶意转让股权是否有效侵占股权是否构成犯罪用伪造的股东签字变更股权犯法吗如何认定恶意转让股权？股东不知情被变更股份违法吗？恶意股权转让有效吗显名股东恶意转让股权怎么办虚假股权变更能否构成犯罪？私自变更股权刑事责任私自椽改股权是什么罪私自变更股权刑事责任是什么股东违背股权转让怎么办？私自变更股权后果侵占股权如何定罪私自变更股权需要负刑事责任吗股东违背股权转让怎么办小股东如何防止股份被稀释防止股权稀释：小股东的策略受害人谅解书对量刑有多大帮助刑事案件被害人家属出具谅解书可以少判多少年? 受害人家属的谅解是否足以避免定罪？什么是被害人谅解量刑情节刑事案件被害人家属出具谅解书可以少判多少年受害人谅解书可以少判多少 -量刑刑事案件受害人谅解书？ management of the recreation industry management of tobacco advertisements management of tools management of trades management of underground minestopes of mines management of urban gardening and greening management on registration of real estate ownership management organ for commercial administration management organ of commercial operations management over dismantlment of urban housing management over publication of maps management over the drawing up of maps management participation management personnel of prisons and other places of custody management principles management regime of accounting management rules for local tour guides management rules for regional guide management rules of community heating system management rules of dynamites management rules of explosives management rules of felling and regeneration of forest management rules of fuel forest management rules of hotels management rules of parks

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