Generally, the business tax payable is 31,111 yuan, and 5% is equal to 1,511 yuan. Then levy 7% urban construction tax, 3% education surcharge and 1% local surcharge on the business tax of 1511 yuan. We levy 2% on personal income tax because we can't collect it through auditing. The personal income tax in Shenzhen Special Economic Zone is unclear. I will tell you if you ask. Will pay the tax. However, the net income you mentioned seems to be profits, and the business tax should be gross income, including costs.