The taxes and fees that training institutions need to pay are as follows:
1. Business tax: levied at the rate of *5% of the main business income.
2. Urban maintenance and construction tax: according to the business tax rate *7%.
3. Education surcharge: according to business tax *3% tax rate.
4. Local education surcharge: calculated according to the business tax rate of * 1% or *2%.
The above four items add up to 5.6%.
5. Enterprise income tax: calculated by total profit+settlement increase-settlement decrease *25%.
6. Embankment protection fee: the tax rate is *0. 1% of the turnover.
7. Disability Fund: The tax rate is *65438+ 0% of the total salary.