Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax. Its role is to develop local education and expand the sources of local education funds. The payer is the unit and individual who pays value-added tax, consumption tax and business tax, and is the additional payer of education fee. Units and individuals that levy value-added tax, consumption tax and business tax are also obligors to levy additional education fees. For agriculture and township enterprises, the township people's government shall levy additional education fees in rural areas, and shall not levy additional education fees.

Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education departments at the same level as a whole, supervised and managed by the financial departments at the same level, and earmarked for the development of local education.

Relief clause

1. The value-added tax and consumption tax levied by the customs on imported products are not subject to education surcharge. 2. In case of tax refund due to the reduction or exemption of value-added tax, consumption tax and business tax, the education surcharge already 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.

3. The income obtained by the service center of the organ from providing logistics services for the interior of the organ was 5438 June 2003+3 February 20031.At present, the education surcharge is temporarily exempted. 4. 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.