According to the announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the tax rate is paid according to the taxpayer's location, as follows:

1. If the taxpayer is located in Qujing City, the tax rate is 7%.

2. Where the taxpayer is located in a county or town, the tax rate is 5%.

3. If the taxpayer is not in a city, county or town, the tax rate is 1%.