The calculation formula of urban construction tax and education surcharge for small-scale taxpayers: urban maintenance and construction tax = (actually paid value-added tax+business tax+consumption tax) × applicable tax rate; Education surcharge = (actually paid value-added tax+business tax+consumption tax) ×3%. Local people's governments can determine and reduce taxes according to the actual situation in their own regions and the needs of macro-control.

legal ground

Article 3 of the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

It shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax amount.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.