The taxes and fees that education and training institutions need to pay are as follows: business tax, according to the main business income tax rate *5%, urban maintenance and construction tax, according to the business tax rate *7%, education surcharge, according to the business tax rate *3%, local education surcharge, according to the business tax rate * 1% or *2%, totaling 5.6%.

Enterprise income tax is increased or decreased by *25% according to the total profit, embankment protection fee is *0. 1% according to the turnover, and disability fund is * 1% according to the total salary.