1. Business tax is paid at 3% of the training income. The main business of the new company is levied by local tax, and the corporate income tax is also levied by local tax, and the corporate income tax rate is 25% (audited). 2. First of all, there must be a business scope of sales, which belongs to the category of value-added tax. For example, the VAT rate of general taxpayers is 17%, and that of small-scale taxpayers is 3%.