1. Business tax, levied according to the turnover, the applicable tax rate is 5%
2. Income tax, annual income of less than 30,000, the tax rate is 18%; annual income less than 100,000 greater than 30,000, the tax rate is 27%; annual income of more than 100,000, the tax rate is 33%
3. City Maintenance and Construction Tax, payable according to the amount of business tax, 7% in urban areas; 5% in counties and towns; 1% in townships
4. The urban maintenance and construction tax is paid according to the amount of business tax paid, 7% in urban areas; 5% in counties and towns; 1% in townships
4. Education surcharges are paid according to 3% of the amount of business tax paid
5. Other surcharges are calculated and paid according to the relevant regulations of the taxpayer's location
6.