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How to calculate the enterprise surcharge?
Legal analysis: VAT surtax is calculated separately according to the national tax VAT amount: urban construction tax = VAT 7% education surtax = VAT 3% local education surtax = VAT 2% VAT surtax is a kind of surtax, corresponding to VAT, and levied according to a certain proportion of VAT amount. Taxpayers are the same as independent taxes, but the tax rate is otherwise stipulated, based on the existence and collection of value-added tax.

Legal basis: enterprise income tax of People's Republic of China (PRC) (China).

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.