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What is the tax rate for opening a gym (please indicate the document number of the tax source document, don't take it for granted)
1, and the business tax is paid at 5% of the operating income;

2. Urban construction tax is paid at 7% of the business tax;

3. The education surcharge shall be paid at 3% of the paid business tax;

4. The cultural construction fee is paid at 3% of the advertising revenue;

5. Stamp duty: stamp duty is levied on advertising contracts at 0.5 ‰ of contract income; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Vehicle and vessel use tax shall be paid by vehicle (local regulations are different, and the tax amount of different vehicles is different, and each vehicle is XX yuan);

9. Pay enterprise income tax at 25% of taxable income (adjusted profit).

10, personal income tax is withheld and remitted for wages and bonuses.