1, and the business tax rate is 5%. Calculated at 5% of the invoice amount.

2. Urban construction tax: calculated according to business tax.

Urban construction tax payable = business tax × urban construction tax rate

Urban construction tax rate

(1) If the taxpayer is located in the urban area, the tax rate is 7%;

(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;

(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.

3. The education surcharge is calculated according to the business tax.

Education surcharge payable = business tax *3%