Legal analysis: the answer to the question of whether there is still a sales tax is that the state has canceled the sales tax after the reform. Business tax is a commodity and service tax on the turnover of units and individuals who provide taxable services, sell real estate and transfer intangible assets within the territory of China. Examples include the service industry (restaurants, hotels), postal and telecommunication industry, transportation industry, and construction industry. As an example, a hotel's annual revenue is 500,000 yuan, according to the 3% sales tax rate, the hotel will pay 15,000 yuan of sales tax.

Legal basis: "The People's Republic of China *** and the State Tax Collection and Management Law"

Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, to protect the state tax revenue, protect the legitimate rights and interests of taxpayers, and to promote the development of the economy and society, the enactment of this law.

Article 2 This Law shall apply to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law, and where the State Council is authorized to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council. Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, unauthorized tax levies, suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reimbursement, and other tax laws and administrative regulations in conflict with the decision.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers. Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding agent. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.