The company’s turnover = tax payable/tax rate = 95,000/5% = 1,900,000 yuan.

Article 4 of the "Business Tax Regulations": When a taxpayer provides taxable services, transfers intangible assets, or sells real estate, the tax payable shall be calculated based on the turnover and the prescribed tax rate. Calculation formula for tax payable:

Tax payable = turnover × tax rate

Turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

Article 5: The taxpayer’s turnover is all the price and extra-price fees collected by the taxpayer for providing taxable services, transferring intangible assets, or selling real estate. However, the following circumstances are excepted:

(1) If a taxpayer assigns the contracted transportation business to other units or individuals, the total price and extra-price expenses obtained shall be deducted from the amount paid to other units or individuals. The balance after transportation costs is the turnover;

(2) If a taxpayer is engaged in tourism business, the total price and extra-price expenses obtained by the taxpayer shall be deducted from the accommodation fees and expenses paid to other units or individuals on behalf of tourists. The balance after meals, transportation expenses, tickets to tourist attractions and travel expenses paid to other group tour companies is the turnover;

(3) If the taxpayer subcontracts the construction project to other units, the The balance of all the prices and extra-price fees obtained after deducting the subcontracting fees paid to other units is the turnover;

(4) The trading business of foreign exchange, securities, futures and other financial products shall be based on The balance after the selling price minus the buying price is the turnover;

(5) Other circumstances specified by the financial and taxation authorities of the State Council.