Business tax is a tax levied on the business income of providing taxable labor services, transferring intangible assets or selling real estate in China. It occurs in the process of production, operation, consumption, and circulation, and is the operation of non-commercial goods and services. A turnover tax imposed on income. Which of the following is not required to pay business tax? ['A large supermarket.', 'Real estate company buying and selling real estate.', 'Operating income of a dance hall.', 'Teachers issue graduation certificates to students at cost.']