Education surcharge refers to the extra-budgetary funds collected by tax authorities, arranged by the education department at the same level and supervised and managed by the financial department at the same level, which are specially used for the development of local education. Levying additional education fees is conducive to accelerating the development of local education and expanding the sources of local education funds.

Collection standard

The surcharge for education is uniformly levied at 3% of the actual tax paid for value-added tax and consumption tax, and the calculation formula is: surcharge for education = (actually paid value-added tax+consumption tax) × 3%;

Enterprise accounting treatment

When an enterprise has an additional education fee, it should carry out the following accounting treatment: when drawing, it should borrow: taxes and additional loans: taxes payable-additional education fees paid; When it is increased, it should be borrowed: tax payable-additional loan for education fee: bank deposit.