1, and the additional tax rate for education expenses is 3%;

2. The tax basis is the value-added tax and consumption tax actually paid;

3, education surcharge and value-added tax, consumption tax paid at the same time;

4. Applicable to units and individuals paying value-added tax and consumption tax.

The scope of collection of additional education fees:

1. Applicable object: applicable to all taxpayers who pay value-added tax, consumption tax and business tax;

2. Tax rate: The additional tax rate for education fees is usually 3%, that is, it is levied at the tax rate of 3% on the basis of the above taxes;

3. Calculation base: the calculation base of education surcharge is the amount of value-added tax, consumption tax or business tax payable by taxpayers;

4. Collection time: education surcharge and main tax shall be declared and paid at the same time.

To sum up, the additional tax rate of education expenses is 3%, and the tax basis is the actual value-added tax and consumption tax, which is applicable to units and individuals who pay value-added tax and consumption tax.

Legal basis:

Interim Provisions on Additional Education Fees

essay

The surcharge for education is based on the actual amount of value-added tax, business tax and consumption tax paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with value-added tax, business tax and consumption tax respectively. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.