Urban construction tax, education surcharge and local education surcharge are based on the actual paid value-added tax and consumption tax, and are paid at the same time as value-added tax and consumption tax.

Urban construction tax rate is 7% in urban area, 5% in county, and 1% in other areas. The tax rates for education surcharge and local education surcharge are 3% and 2% respectively. The value-added tax, business tax and product tax paid by units and individuals in cities and counties are calculated in accordance with relevant laws and regulations, and it is necessary to ensure that the three taxes are paid at the same time. Urban construction tax is based on the amount of product tax, value-added tax and business tax actually paid by taxpayers, with the purpose of maintaining urban construction. Urban construction tax is calculated on the basis of actually paying product tax, value-added tax and business tax.

Calculation formula:

1, the calculation formula of urban maintenance and construction tax:

(actually paid value-added tax+consumption tax) × applicable tax rate = tax payable.

2. Additional calculation formula for education expenses:

(actually paid value-added tax+consumption tax) ×3%= education surcharge payable.

3, the calculation formula of local education surcharge:

(actually paid value-added tax+consumption tax) ×2%= local education surcharge payable.

Collection methods of urban maintenance and construction tax:

(1) The tax payment period and place of urban maintenance and construction tax meet the requirements. Education surcharge and local education surcharge shall be paid together with urban construction tax. However, the tax payment period and place are also the same as the education surcharge and the local education surcharge.

(2) Prepaid taxes

According to the regulations, 1, 3, 5, 10 and 15 are the first phase of each month, and the education fee is added. In addition to the local education fee surcharge, the corresponding urban construction tax should be paid.

(3) tax returns

At the end of the month, enterprises should declare additional education fees and local education fees as well as urban construction tax.

(4) Paying taxes

If the tax payment period is one month, the urban construction tax shall be paid according to the tax payable determined in the tax return when all the "education surcharge and local education surcharge" taxes are paid in that month.

Taxation is one of the important means to maintain China's economic order, and all of us should pay taxes on time according to state regulations.