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" and increase the investment in local education funds. The surcharge rate for local education is 2%. The scope of collection is: units and individuals paying value-added tax and consumption tax, including foreign-invested enterprises, foreign enterprises and foreign individuals. The collection time of local education surcharge is: July 2002 1.

Historical formation

Local education surcharge is not a kind of fee collected by the whole country. Its collection is based on the provisions of Article 57 of Chapter VII (Education Investment and Conditional Guarantee) of the Education Law of the People's Republic of China (1995): The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to the relevant regulations of the State Council, decide to collect education fees, which shall be added locally and used exclusively.

Accordingly, the government of Inner Mongolia Autonomous Region levied local education surcharge on September 2002 1995, Liaoning Province on June 2002 1999 and Fujian Province on June 2002 1 day, with a collection rate of 65,438. Since then, provinces and municipalities directly under the central government have successively levied local education surcharges.

In order to implement the Outline of the National Medium-and Long-Term Education Reform and Development Plan (20 10-2020), the Ministry of Finance issued the Notice on Issues Concerning the Unification of Additional Policies for Local Education (Caizong [2010] No.98). Caizong [2065438+00] No.98 requires that local education surcharges be uniformly levied in all localities, and local education surcharges shall be levied at 2% of the value-added tax, business tax and consumption tax actually paid by units and individuals. Provinces that have been approved by the Ministry of Finance and the collection standard is lower than 2% should adjust the local education surcharge standard to 2%. The specific collection time shall be made by the provinces themselves and reported to the Ministry of Finance for approval on 20 10, 12 and 3 1. After the document was issued, more than 20 provinces (autonomous regions and municipalities directly under the Central Government) have levied local education surcharges.