The turnover of Pengcheng Hotel in January this year is 400,000 yuan, and according to regulations, it has to pay 5% business tax. How much is the business tax that this restaurant needs to pay in January.
鹏城饭店今年一月份的营业额是40万元，按规定要缴纳5%的营业税，这个饭店一月份需缴纳营业税多少元．
<gadget id="calculator">40 * 10_000</gadget>
<output>400_000</output>

<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">400_000 * (1/20)</gadget>
<output>20_000</output>

<result>20_000</result>