The calculation formula of tax and surcharge is: business tax plus value-added tax plus consumption tax multiplied by the applicable tax rate, namely, urban construction tax, education surcharge and local education surcharge. Accrued business tax and consumption tax are also included in the main business taxes and surcharges. Civil subjects engaged in civil activities shall not violate the law or public order and good customs. Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.