The additional tax rate for local education fees is 2%. According to the regulations of the tax authorities, taxpayers should respectively multiply the actual value-added tax and consumption tax paid in the current month by the local urban maintenance and construction tax rate (7% or 5% or 1%), the additional rate of education fee of 3% and the additional rate of local education fee of 2% to get the urban construction tax, education surcharge and local education surcharge that enterprises should pay in the current month. 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", increase the investment of local education funds and promote the development of education in all provinces, autonomous regions and municipalities directly under the central government.
1, the tax bureau is responsible for collecting the education surcharge.
2. If the payer fails to pay the education surcharge within the prescribed time limit and needs to pay the late payment fee and fine, it shall be stipulated by the county or municipal people's government.
3. The value-added tax and consumption tax levied by the customs on imported products are not subject to additional education fees.