Computer training schools belong to the service industry. Business tax payable at the initial stage of establishment: 1, stamp duty on registered capital, 0.5 ‰ (registered capital+capital reserve); 2. The stamp duty on real estate lease is 0. 1 ‰ of the total amount of the lease contract (you have to pay this tax when renting someone else's house in your office). As a reminder, don't sign the contract for too long, three or five years at most is enough, otherwise the stamp duty will be high. The above two stamp duties only need to be paid once. Monthly: 1. Business tax is calculated and paid at 5% of the invoice amount. 2. Pay urban construction tax according to business tax *7%. 3. Pay education surcharge according to business tax *3%. 4. Personal income tax payable = (taxable income-deduction standard) * applicable tax rate-quick deduction. Declare and pay enterprise income tax every quarter. Corporate income tax in this quarter = total profit in this quarter * total profit 25%. Note: Be sure to file tax returns on time. In 2009, the reporting period of value-added tax, enterprise income tax and business tax (and additional tax) was 15 days per month, and personal income tax was 7 days per month. A delay of one day will result in a fine or a late fee. The longer the delay, the heavier the punishment.