Article 5 The turnover of taxpayers shall be the total price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following exceptions are made:

(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;

(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tourism enterprises for tourists;

(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units;

(4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price;

(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.

The business tax shall be calculated in full, except those listed above that can be levied by difference. 5000 * 5% = 2.5 million

See China Finance and Taxation Network for details: Provisional Regulations of the People's Republic of China on Business Tax/ntax/apps/laws/index.php/lawtext/laws content? LawSerialNo = BF 62768 ca 46 b 6 C3 b5 bea 95 15d 1a 1fc 45 & amp； term = % D3 % AA % D2 % B5 % CB % B0 % D4 % DD % D0 % D0 % CC % F5 % C0 % FD