Business tax is not enterprise income tax. No matter whether the enterprise loses money or not, as long as there is income that should pay business tax, it is necessary to pay business tax and surcharges. Business tax exists, so it should be paid. If it has nothing to do with income tax, you should pay business tax.

2. The calculation formula is as follows

Urban construction tax = business tax × tax rate

Education surcharge = business tax × tax rate

Business tax rate

Construction industry 3%

Posts and telecommunications industry 3%

Culture and sports industry 3%

Finance and insurance 8%

Service industry 5%

Transfer of intangible assets 5%

Real estate sales 5%

Entertainment industry 10%

Urban construction tax is subject to different tax rates according to the taxpayer's location.

The applicable tax rate in urban areas is 7%

The tax rate for counties and towns is 5%

The tax applicable to other regions is 1%.

The additional tax rate for education expenses is 3%