1. The corporate income tax rate is 25%.

2. If the sales of education and training provided for consecutive 12 months are less than 5 million yuan, the VAT rate of 3% shall apply.

3. Business tax is also paid at the rate of 3% of business income, and education fee is 3% of business tax.

4. If the education and training provided at the same time provide consulting services, it belongs to forensic consulting services in modern service industry, and the tax rate is 6%.