Because Horgos is a border town and belongs to a remote port city where many studios gather, the city with the lowest studio tax is Horgos.

Tax payment refers to the implementation process of taxpayers in taxation, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain tax rate. An enterprise that has gone through tax registration and its annual VAT sales have reached the target shall apply to the competent national tax authorities for the identification of general VAT taxpayers.