The additional tax rate of education fee is (actually paid VAT+consumption tax) × 3%. This tax is levied on the basis of value-added tax, consumption tax and business tax paid by enterprises or individuals in accordance with the prescribed proportion, and is used to support and promote the development of education. The calculation method of education surcharge is education surcharge payable = (actually paid VAT+consumption tax) × 3%. Taxpayers need to declare and pay value-added tax, consumption tax and business tax, and at the same time declare and pay education surcharge. Taxpayers can also enjoy preferential policies of exempting or halving the surcharge on education fees. For example, according to the relevant notice issued by the Ministry of Finance, from February 20 16 to February 1 year, the monthly taxable sales or turnover shall not exceed100000 yuan (the quarterly taxable sales or turnover shall not exceed 300000 yuan).