Based on the amount of value-added tax and consumption tax actually paid by taxpayers. Educational surcharge payable = (actually paid value-added tax+consumption tax) ×3%. When the payer declares and pays the value-added tax, consumption tax and business tax, he also declares and pays the education surcharge.

Additional education fees shall be levied by local tax authorities according to their respective authorities. If the payer fails to pay the surcharge for education within the prescribed time limit and needs to pay a late fee and a fine, it shall be stipulated by the county or municipal people's government. The customs collects value-added tax and consumption tax on imported products, and does not levy additional education fees.

Extended data:

Requirements for declaration of additional tax on education:

1. If the tax is refunded due to the reduction or exemption of value-added tax, consumption tax and business tax, the education surcharge collected can be refunded at the same time. However, export products are refunded value-added tax and consumption tax. Do not refund the education surcharge that has been collected.

2. For newly-established commercial enterprises (except those engaged in wholesale, wholesale and other non-retail businesses), if newly-recruited laid-off workers reach more than 30% (including 30%) of the total number of employees in that year and sign labor contracts with them for more than 1 year, they will be exempted from additional education fees within 3 years after being confirmed by the labor and social security department and audited by the tax authorities.

3. Laid-off workers engaged in self-employment (except for buildings, entertainment advertisements, saunas, massages, Internet cafes and oxygen bars) shall be exempted from additional education fees within 3 years from the date of receiving the tax registration certificate.

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