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1·Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.

非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。

2·In the meantime, the base of maximum taxable income must be determined for the insured people.

同时，要规定被保险人的最高纳税收入基数。

3·The company pays at 1% of the sum of taxable salary base of all members of the company (payment for welfare) while the employee pays at RMB 3 Yuan per month.

公司按全部职工缴费工资基数之和的1%缴纳(福利费列支)，职工按每月3元缴纳。