1, pay business tax at 5%.

2. Pay urban construction tax, education surcharge and local education surcharge according to 7%, 3% and 2% of business tax respectively.

3. Pay 12% property tax according to the rent.

4. Income incorporated into the enterprise shall be subject to enterprise income tax.

5. There are a few additional taxes and fees, such as 0. 1% of the water conservancy construction fund.