What kind of enterprise is the art training center? ?
Your company is a partnership or a sole proprietorship, which belongs to the service industry. Taxes to be paid are: business tax 5%, urban construction tax, education surcharge and personal tax (no enterprise income tax). If the registered capital is more than 6,543,800 yuan, the performance license may be examined and approved. If you have this permit and belong to the cultural and sports industry, the taxes you need to pay are: business tax 3%, urban construction tax, education surcharge and personal tax (no enterprise income tax).