In most areas, it is stipulated to pay the education supporting fee before handling the construction project planning permit, and in some areas, it is stipulated to pay it after handling the construction project construction permit. The investment estimation of development projects should consider various taxes and fees levied by local governments or relevant departments during the development process. In some large and medium-sized cities, this part of the cost accounts for a large proportion in the investment composition of development and construction projects, and should be estimated according to relevant local laws and regulations.