Legal analysis: tax rate of education surcharge: the levy rate of education surcharge is 3% of value-added tax and consumption tax. Education surcharge is paid at 3% of actual value-added tax, consumption tax and business tax.

Legal basis: Article 1 of the Emergency Notice of the State Council on Additional Collection of Education Fees stipulates that education fees shall be added according to the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, with an additional rate of 3%, which shall be paid at the same time as value-added tax, business tax and consumption tax respectively. Units engaged in the production of cigarettes and tobacco leaves shall be levied by half.