3% business tax mainly includes: transportation, construction and installation, post and telecommunications, culture and sports;

5% business tax mainly includes: service industry (including training fees, conference fees, consulting fees), finance and insurance, transfer of intangible assets and sales of real estate;

20% business tax is mainly levied on the entertainment industry (national restrictions).

Supplement:

Training fees are levied according to the service industry.

Add again:

Conference fees are also levied according to the service industry.