2. Urban construction tax (7% of actual value-added tax) is included in business tax and surcharges.

3. Education surcharge (3% of actual value-added tax) is included in business tax and surcharge.

4. Stamp duty (0.03%) is recorded in business tax and surcharges.

5. Income tax (20% or 25% of taxable income) is deducted from profit distribution.

6. In case of OEM, business tax (5%) is recorded in the business tax and surcharges.

According to the current tax law, there are basically few preferential treatments for the clothing industry.