The turnover of Yimin Hardware Company last year was 4 million yuan. If the business tax was paid at 3% of the turnover, how much was the business tax payable last year?
益民五金公司去年的营业额为400万元，如果按营业额的3%缴纳营业税，去年应缴营业税多少万元？
<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">400 * (3/100)</gadget>
<output>12</output>

<result>12</result>