Legal analysis: business tax is calculated and paid according to the turnover ×5%, and 7% urban construction tax is paid based on the business tax; 3% education surcharge based on business tax; 2% surcharge for local education based on business tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 Tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overcharge, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.

article 29 no unit or individual may conduct tax collection activities except tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations.

Article 31 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.