Mainly depends on the business activities of enterprises. If network companies provide users with services, technical services and network maintenance, network technology training and guidance, they will pay business tax. The tax rate is 5%. Pay 7% business tax for urban construction. 3% education surcharge, 2% local education surcharge (these three taxes are the tax rates set by the local taxation bureau. Depending on which city you are from, pay according to the tax rate of your local tax bureau.

If Internet companies earn income from selling products: software products and hardware products, they have to pay VAT. The tax rate is 17%. If the output tax is greater than the input tax, the difference will be made up, and the value-added tax will be paid by 7% for urban construction, 3% for education surcharge and 2% for local education.

About tax burden: There is no tax burden assessment for business tax, and the tax burden of value-added tax should refer to the industry tax burden standard stipulated by State Taxation Administration of The People's Republic of China, which is acceptable.