Legal analysis: urban maintenance and construction tax and education surcharge are based on the actual value-added tax, business tax and consumption tax paid by taxpayers (the urban maintenance and construction tax rate in the urban area where the taxpayer is located is 7%, and the education surcharge rate is 3%), and they are paid at the same time as the value-added tax, business tax and consumption tax.

If the income obtained by individuals from holding classes and training courses does not reach the business tax threshold stipulated by the Ministry of Finance, the business tax shall be exempted. The tax law stipulates the scope of the business tax threshold as follows: the threshold for paying taxes on time is from 200 yuan to 800 yuan every month.

The business tax threshold for each tax payment is 50 yuan for each (daily) turnover; If the taxpayer's turnover reaches the threshold, the tax payable shall be calculated in full according to the turnover. The tax authorities of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable tax thresholds in their respective regions according to the actual conditions and report them to State Taxation Administration of The People's Republic of China for the record.

Legal basis: Provisional Regulations of the People's Republic of China on Business Tax.

Article 4 Taxpayers providing taxable services, transferring intangible assets or selling immovable property shall calculate the tax payable according to the turnover and the prescribed tax rate. Calculation formula of tax payable:

Taxable amount = turnover × tax rate

The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

Article 8 The following items shall be exempted from business tax:

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries, and ticket income for holding cultural and religious activities in religious places;

(7) Insurance products provided by domestic insurance institutions for export goods.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.