Questions about taxes—explanations of various taxes? ?

I know the time, but there are some things I don’t know; please have the experts correct me. I. Education Surcharge In accordance with the regulations of Zhejiang Province, as of May 1, 2006, an education surcharge of 3% of the actual amount paid in value-added tax, business tax, and consumption tax is imposed on all entities and individuals within Zhejiang Province – with the exception of foreign-invested enterprises and foreign companies – who are subject to these taxes. In addition, a local education surcharge of 2% of the actual amount of the “three taxes” paid shall be imposed on all entities and individuals within the country that pay these taxes (including foreign-invested enterprises and foreign companies). Education surcharges and local education surcharges are important components of funding for educational institutions at all levels, and are primarily used to improve school facilities and enhance the institutional funds available for schools. The education surcharge and the local education surcharge shall not be used to balance the fiscal budget, nor for administrative expenses, nor for personnel-related expenditures such as benefits and bonuses for teaching staff. II. Business Tax: Entities and individuals that provide the services specified in these regulations (hereinafter referred to as taxable services), transfer intangible assets, or sell real estate within the territory of the People’s Republic of China are liable for paying business tax (hereinafter referred to as taxpayers), and shall pay such tax in accordance with these regulations. Tax rates for business tax: 1. Transportation industry – land transportation, water transportation, air transportation, pipeline transportation, loading and unloading: 3%. 2. Construction industry – building, installation, repair, decoration, and other engineering activities: 3%. 3. Finance and insurance industry: 5%. 4. Postal and telecommunications industry: 3%. 5. Culture and sports industry: 3%. 6. Entertainment industry – nightclubs, dance halls, karaoke bars, music cafes, billiards, golf, bowling, amusement venues: 5%–20%. 7. Service industry – agencies, hotels, catering, tourism, warehousing, leasing, advertising, and other service activities: 5%. 8. Transfer of intangible assets – transfer of land use rights, patents, non-patent technologies, trademarks, copyrights, and goodwill: 5%. 9. Sale of real estate – sale of buildings and other structures attached to land: 5%. Note: For general contractors in the construction industry who subcontract or assign projects to others, the taxable revenue is calculated as the total amount of the contract minus the amount paid to the subcontractors or assignees. III. Urban Maintenance and Construction Tax: All entities and individuals that pay product tax, value-added tax, or business tax are liable for paying the urban maintenance and construction tax (hereinafter referred to as taxpayers), and they must pay this tax in accordance with the provisions of these regulations. The urban maintenance and construction tax is calculated based on the actual amounts of product tax, value-added tax, and business tax paid by the taxpayer, and it is paid simultaneously with these taxes. 　　 　The tax rates for the Urban Maintenance and Construction Tax are as follows: If the taxpayer’s location is in the urban area, the tax rate is 7% ； 　　 If the taxpayer’s residence is in a county town or town, the tax rate is 5% ； 　　 If the taxpayer’s residence is not in a city, county town, or town, the tax rate is 1%.