Invoice 100 yuan, business tax: 100*5%=5 yuan, urban construction tax: 5* (your local tax rate is 7% in the urban area; 5% in counties and townships; Township 1%), education fee: 5*3%=0. 15 yuan, 100 yuan minus the previous taxes and fees, minus various expenses (salary, purchase, rent, etc. ), the remaining profits are subject to income tax.