China catering tax is \x0d\1, business tax 5%\x0d\2, city construction tax (VAT + business tax + consumption tax) taxable amount * applicable tax rate, the applicable tax here refers to the taxpayer's location in the urban areas of the taxpayer's tax rate of 7%, in the counties, towns, large and medium-sized industrial and mining enterprises are not in the county, towns of the rate of 5%, not in the urban areas, counties, towns, the rate of 1% \x0d\3, education surcharges ( VAT + Business Tax + Consumption Tax) taxable amount * 3%\x0d\4, Local Education Surcharge (VAT + Business Tax + Consumption Tax) taxable amount * 2%\x0d\5, Flood Protection Levee Fee (VAT + Business Tax + Consumption Tax) taxable amount * 1%\x0d\6, Enterprise Income Tax (Total Profit * 25%) . The new income tax law stipulates that the statutory tax rate is 25%, the same for domestic and foreign enterprises, 15% for high-tech enterprises that the state needs to focus on supporting, 20% for small and micro-profit enterprises, and 20% for non-resident enterprises. \x0d\7, stamp duty \x0d\8, vehicle and vessel use tax \x0d\9, property tax \x0d\10, land use tax \x0d\\\\x0d\and others are infrequent