Training institutions need to pay business tax, stamp duty on registered capital and stamp duty on property lease.

1. The tax rate of stamp duty on registered capital is (registered capital+capital reserve).

2. The stamp duty on real estate lease shall be paid at one ten thousandth of the total amount of the lease contract (this tax shall be paid when the office rents out other people's houses).

3. Pay business tax. The business tax laws and regulations set a threshold for individuals engaged in business tax taxable items. The threshold for paying taxes on time is monthly turnover1000-5,000 yuan; The threshold for each tax payment is 100 yuan per day (times). The turnover reaches the threshold of full tax payment, and the business tax is exempted if it does not reach the threshold.