The business transaction tax of Yiwu International Trade City is 6.8%. Commercial space transaction refers to the act of transferring the management right of commercial space to others for use. Business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, personal income tax, etc. Business income is levied according to the tax item of "service industry-leasing industry", and the comprehensive tax rate is 6.8%.