Article 3 of the Provisional Regulations on Urban Maintenance and Construction Tax stipulates that urban maintenance and construction tax shall be based on the product tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with product tax, value-added tax and business tax respectively. Article 5 stipulates that the collection, management, payment, reward and punishment of urban maintenance and construction tax shall be handled with reference to the relevant provisions of product tax, value-added tax and business tax.
2. Education surcharge is based on the taxes actually paid by taxpayers, such as value-added tax and business tax.
Education surcharge is an additional tax levied on three kinds of taxes actually paid by units and individuals who pay value-added tax and consumption tax in cities and counties.
According to the relevant regulations of the State Council, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by all units and individuals, and paid at the same time respectively.