According to the law, the business tax rate is as follows: 1, and transportation, land transportation, water transportation, air transportation, pipeline transportation and loading and unloading are 3%; 2, the construction industry construction, installation, decoration and other engineering operations 3%; 3. Financial and insurance industry 5%; 4, post and telecommunications industry 3%; 5. Culture and sports industry 3%; 6. Entertainment karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf, bowling and other entertainment 5%-20%; 7. Service agents, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%; 8. Transfer of intangible assets, transfer of land use rights, patented non-patented technology, trademark rights, copyright and goodwill by 5%; 9, sales of real estate, sales of buildings and other land attachments 5%.

Legal basis: Caishui [20 1 6] No.36, Annex1Article 15 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax;

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.