According to the business tax regulations and relevant detailed rules, those who have obtained the qualifications of various training courses should pay business tax at the rate of 3% of "culture and sports industry" in the "business tax items", and then pay urban construction tax and education surcharge at the rate of 7% and 3% of business tax.
Those who hold training courses should also pay personal income tax according to the following two situations: first, those who train bosses and hire others to teach, pay personal income tax according to the income from contracted production and operation of self-employed households; Second, those who teach in person will pay personal income tax according to law after deducting part of the expenses stipulated in the tax payment.