Your question is very childish, inspire you: to whom do you have to pay? To the state: business tax, income tax, business annual inspection fee, public **** place health inspection fee (once every two years), employee social security fees ---. Operating costs: housing rent, employee wages, supplier payments, water, electricity, coal and other fees,----, you list yourself again, list is not clear, or go to work seriously! gyms2010@qq.com