Legal analysis: Business tax is calculated at 5% according to income, urban construction tax at 7%, education surcharge at 3% and local education surcharge at 2%. Calculation formula = current payment (business tax+value-added tax+consumption tax) multiplied by urban construction tax rate multiplied by additional tax rate of education fee multiplied by local education fee tax rate. Business tax has nine tax items: transportation, construction, post and telecommunications, culture and sports are subject to 3% tax rate; Finance and insurance, service industry, transfer of intangible assets and sale of real estate are subject to the tax rate of 5%, and the entertainment industry is subject to the tax rate of 5% to 2%. However, with the promotion of changing the business tax to value-added tax, the transportation tax, the postal service in the post and telecommunications tax, the warehousing and advertising in the service tax, the transfer of trademark rights, the transfer of copyright, the transfer of patent rights and the transfer of non-patented technology in the intangible assets tax stopped. Urban construction tax and education surcharge are calculated and paid according to 7% and 3% of the paid value-added tax, business tax and consumption tax respectively.

legal basis: individual income tax shall be paid for the following items of personal income in Article 2 of the Individual Income Tax Law of the People's Republic of China:

(1) income from wages and salaries;

(2) income from remuneration for labor services;

(3) income from remuneration;

(4) Income from royalties;

(5) operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.