Local education surcharge refers to a local government fund levied in accordance with the relevant provisions of the state in order to implement the strategy of "rejuvenating the province through science and education", increase the investment of local education funds and promote the development of education in all provinces, autonomous regions and municipalities directly under the central government.

Unified collection standard

According to the Notice of the Ministry of Finance on Relevant Issues Concerning the Unification of Additional Policies for Local Education, the additional levy standard for local education is unified as 2% of the actual value-added tax and consumption tax paid by units and individuals (including foreign-invested enterprises, foreign enterprises and foreign individuals).

The calculation formula is simple.

The calculation formula of local education surcharge is: local education surcharge = (actually paid value-added tax+consumption tax) ×2%.