Urban construction tax rates vary from place to place. The general tax rate is 7% in urban areas, 5% in county towns and 3% in villages and towns, and the additional tax rate for education expenses is 3%. Their tax basis is the amount of value-added tax and consumption tax actually paid by enterprises. If the actual value-added tax and consumption tax paid by the enterprise in this period is 1 10,000 yuan, the education surcharge is 1 10,000 * 3% = 300 yuan.