Legal analysis: business tax is calculated according to income, and the tax rate is 5%, urban construction tax is 7%, education surcharge is 3%, and local education surcharge is 2%. Calculation formula = current payment (business tax+value-added tax+consumption tax) multiplied by urban construction tax rate multiplied by additional tax rate of education fee multiplied by additional tax rate of local education fee. Business tax has nine tax items: transportation, construction, post and telecommunications, culture and sports are subject to the tax rate of 3%; Financial insurance, service industry, transfer of intangible assets and sale of real estate are subject to the tax rate of 5%, and the entertainment industry is subject to the tax rate of 5% to 20%. However, with the promotion of changing business tax into value-added tax, the transportation tax, postal service in post and telecommunications tax, warehousing advertisement in service tax, trademark right transfer, copyright transfer, patent right transfer and non-patented technology transfer in intangible assets tax stopped. Urban construction tax and education surcharge are calculated and paid according to 7% and 3% of the paid value-added tax, business tax and consumption tax respectively.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.