In order to implement the Central Committee of the Communist Party of China's decision on the reform of education system, accelerate the development of local education and expand the sources of local education funds, the State Council promulgated the Interim Provisions on the Collection of Additional Tax on Education 1986 on April 28, stipulating that all units and individuals who pay product tax, value-added tax and business tax shall pay additional fees for rural education except in accordance with the provisions of the State Council's Notice on Raising Funds for Running Schools in Rural Areas. Like the urban maintenance and construction tax, it belongs to the additional tax levied on the beneficial behavior. The Interim Provisions on Additional Education Fees stipulates that the units and individuals that pay product tax, value-added tax and business tax are the payers, and the actual product tax, value-added tax and business tax paid by the payers are the calculation basis. According to the collection rate of 1%, it shall be paid simultaneously with product tax, value-added tax and business tax respectively. However, for units engaged in cigarette production and tobacco business, the education surcharge will be levied by half; For township enterprises, if the education surcharge is levied by the township people's government, the education surcharge will not be levied; Whether individual traders and individuals sell goods in the market or not to levy additional education fees according to the actual temporary business tax or product tax shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation. In case of tax refund due to the reduction or exemption of rabbit product tax, value-added tax and business tax, all localities may determine whether to refund the collected education surcharge according to the situation. However, if the export products are refunded product tax and value-added tax, the additional education fees already collected will not be refunded. In principle, the link and place of additional payment of education fees are the same as product tax, value-added tax and business tax. In addition to the centralized payment of business tax by the Ministry of Railways, the People's Bank of China, specialized banks and insurance companies, other units and individuals pay to local banks. For state-owned, collective wholesale enterprises and other enterprises, when withholding business tax in retail or temporary business tax in wholesale, education surcharge is not withheld, and taxpayers or individuals return to their places to declare and pay. If withholding is necessary, only taxpayers within the jurisdiction of this province, autonomous region or municipality directly under the Central Government can return to their original places to declare. 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. Professional banks, insurance companies and other units that collectively pay business tax pay additional education fees, and the State Education Commission proposes an annual distribution plan, which will be used for weak links in basic education after obtaining financial consent. The state has decided to levy an additional education fee, based on product tax, value-added tax and business tax, which not only provides a stable source of funds for education, but also keeps growing with the growth of social economy, which is of great practical significance to the continuous development of China's education and the improvement of the scientific and cultural level of the whole nation. According to the tax reform in August 1 day 1990, the surcharge for education is based on the product tax, value-added tax and business tax actually paid by various units and individuals, and the surcharge rate for education is 2%, which is paid at the same time as the product tax, value-added tax and business tax respectively. Units engaged in cigarette production and tobacco products business will be charged an additional education fee by half. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization. 1994 after the tax system reform, the surcharge for education is changed to the actual tax paid by units (excluding foreign-invested enterprises and foreign enterprises) and individuals who pay value-added tax, consumption tax and business tax. The surcharge rate is changed to 3%, and the local education surcharge is charged at 1%. On September 24, 2005, the State Council issued the Decision on Amending the Supplementary Interim Provisions on the Collection of Education Fees, and decided to make the following amendments to the Supplementary Interim Provisions on the Collection of Education Fees: Delete the second paragraph of Article 3. Article 3 is amended as: "The surcharge for education is based on the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with the value-added tax, business tax and consumption tax respectively. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization. This decision shall come into force as of June 6, 2005. Supplementary Interim Provisions on Education Fees Supplementary Interim Provisions on Education Fees Article 1 These Provisions are formulated to implement the Central Committee of the Communist Party of China's decision on the reform of the education system, accelerate the development of local education and expand the sources of local education funds. Article 2 All units and individuals who pay product tax, value-added tax and business tax shall pay additional education fees in accordance with the Notice of the State Council on Raising Funds for Running Rural Schools (Guo Fa [1984]174). Article 3 The surcharge for education shall be based on the product tax, value-added tax and business tax actually paid by all units and individuals, and the surcharge rate for education shall be 1%, which shall be paid simultaneously with the product tax, value-added tax and business tax respectively. Units engaged in cigarette production and tobacco products business will be charged an additional education fee by half. Article 4 According to the current relevant regulations, all units and individuals pay business tax to local banks except railways, people's banks, specialized banks and insurance companies. Article 5 The tax authorities shall be responsible for collecting additional education fees, and banks at all levels shall set up special accounts for additional education fees for education departments at the same level. Article 6 The collection and management of additional education fees shall be handled in accordance with the relevant provisions of product tax, value-added tax and business tax. Article 7 The surcharge for education paid by an enterprise shall be included in the sales income (or operating income). Eighth local education surcharge shall be managed by special funds, and the education department shall make overall arrangements and put forward the distribution plan. After consultation with the financial department at the same level, it shall be used to improve the teaching facilities and school conditions of primary and secondary schools, and shall not be used for employee welfare or bonuses. Additional education fees paid by railways, people's banks, specialized banks and insurance companies. , proposed by the State Education Commission on an annual basis and approved by the Ministry of Finance for the weak links in basic education. The surcharge for education collected by local authorities is mainly reserved for local arrangements. All provinces, autonomous regions and municipalities directly under the central government may, according to the actual situation of collecting additional education fees in various places, appropriately extract a part of the amount for adjustment and balance between regions. Ninth local education departments at all levels should regularly report their work to the local people's government, the higher authorities and the financial department every year. Article 10 Where there are employees' children enrolled in school, the unit shall pay the education surcharge first according to the regulations; The education department may, as appropriate, return it to the school-running unit as a subsidy for school funds. A school-running unit may not merge schools or reduce the scale of running schools on the grounds of paying additional education fees. Eleventh after the additional collection of education fees, local education departments and schools at all levels shall not raise funds from parents and units of students in any name or in disguised form, and shall not refuse students admission under any pretext. In violation of the provisions of the preceding paragraph, the higher education department shall stop it and give administrative sanctions to the person directly responsible. Units and individuals have the right to refuse to pay. Article 12 The Ministry of Finance shall be responsible for the interpretation of these Provisions. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may formulate implementation measures in light of local actual conditions. Article 13 These Provisions shall come into force as of 1 July, 9861day.