The turnover of Wanfu Hotel last year was 8.6 million yuan, and the business tax was paid at 5% of the turnover. How much is the business tax to be paid?
万福酒店去年营业额860万元，按营业额的5%缴纳营业税，需要缴纳营业税多少万元．
<gadget id="calculator">5 / 100</gadget>
<output>1/20 = around 0.05</output>

<gadget id="calculator">860 * (1/20)</gadget>
<output>43</output>

<result>43</result>