Tax rate = tax payable ÷ turnover × 100%

Business tax payable = turnover × tax rate:

8.5× 5% = 425,000 yuan = 4,250 yuan

Health tax rate:1700 ÷ 85000×100% = 2%.

The second question:

Discount discount: original price × discount times = selling price

Original price = discount on selling price

Original price of cotton-padded clothes:148.2 ÷ 80% ÷ 95% =195 yuan.