The turnover of Bright Restaurant in January this year is 400,000 yuan, according to the regulations to pay 5% business tax, but also according to the business tax of 7% of the city maintenance and construction tax, then. According to the "Chinese people's *** and the State Provisional Regulations on Business Tax", the catering industry business tax tax basis is the taxpayer to provide catering industry taxable services to the other side of all the prices and out-of-the-price charges, in accordance with the 5% tax rate for business tax. According to the Provisional Regulations on Urban Maintenance and Construction Tax of the People's Republic of China (Guo Fa [1985] No. 19), the tax basis is the actual amount of business tax paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. So, the business tax is 20,000 yuan, and the urban construction tax depends on what the tax rate is.