If be service industry bill, you collect client business tax 5% , city building duty 1% , educational cost is additional 3% , if have profit, pay enterprise income tax even 15% , what I say is Shenzhen, other place was not clear about.

• 假如是服务行业发票，你收客户营业税5%25，城建税1%25，教育费附加3%25，假如有盈利，还要交企业所得税15%25，我说的是深圳的，别的地方就不清楚了。