You only need to pay business tax, education fee and urban construction tax when issuing invoices. Enterprise income tax is calculated and paid at the tax rate after income MINUS expenditure. In 2005, the surcharge for key traffic construction was cancelled.

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.