Training is a modern service industry. According to the document of State Taxation Administration of The People's Republic of China on the full implementation of camp reform, the VAT rate of training fee invoices is 6%. If small-scale taxpayers or individuals provide training services, the applicable levy rate is 3%.

Training fees can be invoiced in local taxes.

1, and the business tax rate is 5%. Calculated at 5% of the invoice amount.

2. Urban construction tax: calculated according to business tax.

Urban construction tax payable = business tax × urban construction tax rate.

Urban construction tax rate:

(1) If the taxpayer is located in the urban area, the tax rate is 7%; ?

(2) If the taxpayer is located in a county or town, the tax rate shall be 5%; ?

(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.

3. The education surcharge is calculated according to the business tax.

Education surcharge payable = business tax *3%.