1. Surcharge tax is not calculated according to the tax on the invoice.

2. Additional taxes (including urban construction tax, education surcharge and local education surcharge) are based on the actual value-added tax, consumption tax and business tax paid by taxpayers, and are paid simultaneously with the value-added tax, consumption tax and business tax respectively. Based on the payable value-added tax, consumption tax and business tax, the tax rate of villages and towns is not uniform nationwide, ranging from 4%, 5% and 7%. Specific to the local tax assessment shall prevail.