Data expansion
The education surcharge is paid in the sales income (or operating income) of the enterprise, and then deposited into the "special account for education surcharge" opened by the education department at the same level in banks at all levels. Therefore, the surcharge for education should be managed according to special assets and arranged by the education department as a whole. The surcharges for education fees collected by local governments are mainly reserved for local arrangements. The distribution plan put forward by the education department shall be used to improve the teaching facilities and school conditions of primary and secondary schools after consultation with the financial department at the same level, and shall not be used for employee welfare and bonus payment.
other terms
1. The local tax authorities are responsible for the collection of additional education fees within their respective jurisdictions.
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 customs collects value-added tax and consumption tax on imported products, and does not collect additional education fees.
The additional standards for local education are all 2% of the value-added tax, business tax and consumption tax actually paid by units and individuals (including foreign-invested enterprises, foreign enterprises and foreign individuals). Committed to the development of education. Guangdong has clearly stipulated that this income should be fully included in the finance, and the management of "two lines of revenue and expenditure" should be implemented, and the budget expenditure of the fund should be reasonably arranged according to the principle of "fixed expenditure based on revenue and earmarked funds".