Transportation by land,water air and pipeline,loading and unloading,delivery-3%

Construction,installation,repair,decoration and other engineering work-3%

Finance and insurance-5%

Posts and telecommunications-3%

Culture and sports-3%

Singing bars,dance halls,karaoke lounges,commercial musical halls,tea houses,billiards,golf,bowling and amusement facilities-5-20%

Servicing agency,hotel,catering,tourism,warehousing,leasing,advertising and other services-5%

Transfer of land-use rights,patent rights,trademarks,copyrights and goodwill-5%

Sale of buildings and other attachments to land-5%

Business tax is usually calculated,filed and paid to the local tax bureau every momth.