Income including tax is calculated first =A/( 1-5%- approved profit rate *25%)

Business tax = income including tax *5%

Urban construction fee, education surcharge and local education surcharge are 7%, 3% and 2% of business tax respectively.

Income tax = income including tax * approved profit rate *25%

Besides, you gave too few marks. No wonder no one has paid attention to you for more than three years. ...

Seeking adoption is a satisfactory answer.