Business tax 5%

100 yuan *5%=5 yuan (business tax)

Urban construction surcharge varies from region to region. For details, please consult local 12366 for reference.

5*7%=0.35 yuan (urban maintenance and construction tax)

5*3%=0. 15 yuan (education surcharge)

5*2%=0. 10 yuan (additional to local education)

100 * 0.1%= 0.1yuan (special fund for water conservancy construction)-Zhejiang Province

5* 1%=0.05 yuan (river management fee)-Shanghai central city