1. Urban construction tax is based on the actually paid value-added tax and consumption tax, which is 7% in urban areas, 5% in county towns and other areas, and1%in other areas;

2. The education surcharge is paid at 3% of the actual value-added tax, consumption tax and business tax.

Tax basis for urban construction tax and education surcharge:

1. Urban construction tax is based on the product tax, value-added tax and business tax actually paid by taxpayers.

2. The surcharge for education is based on the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the surcharge rate for education is 3%, which is paid together with value-added tax, business tax and consumption tax respectively.

To sum up, enterprises that pay value-added tax, business tax and consumption tax in China should pay urban construction tax and education surcharge tax on time. Among them, the urban construction tax and the additional tax rate of education fees are based on the three taxes. The tax rate of urban construction tax is divided into three grades: 1%, 5% and 7%, according to the size of the town. The additional tax rate for education fees is 3%. In practice, enterprises will pay urban construction tax and education surcharge at the same time when paying VAT.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-first.

If the withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.