Business tax: according to main business income *5%

2. Urban maintenance and construction tax: according to the business tax rate *7%.

3. Education surcharge: according to business tax *3% tax rate.

4. Local education surcharge: calculated according to the business tax rate of * 1% or *2%.

The above four items add up to 5.6%.

5. Enterprise income tax: calculated by total profit+settlement increase-settlement decrease *25%.

6. Dike protection fee: the tax rate is *0. 1% of the turnover.

7. Disability Fund: The tax rate is *65438+ 0% of the total salary.

Training institutions, which aim at academic education or adult continuing education, need the requirements of venues and teachers, the certification of education authorities and the qualification of social forces before they can operate. The price of their training courses needs to be accounted and reported to the education department for approval. To increase courses or change fees, you must apply to the education department for approval before you can change them.

On March 201August 16, Minister of Education Chen Baosheng said at the press conference of the first session of the 13th National People's Congress that we should unswervingly push forward the burden reduction from five aspects, cut off the connection between teachers and training institutions in teaching, and cut off the connection between various examinations, assessments and competition results and enrollment.

Training institutions? Baidu baike