And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
地方所得税，按应纳税的所得额计算，税率为百分之三。
2
Where the cost equals or exceeds the threshold amount, banquet tax shall be calculated and imposed on the total amount paid.
达到或者超征税起点的，按支付金额全额计算征收筵席税。
3
The amount of evaded tax within each tax year shall be calculated accumulatively, and the percentage of the evaded tax shall be determined by the highest percentage.