According to the map, official website learned that the additional tax rate of local education fees is 2%. According to the regulations of the tax authorities, taxpayers can multiply the actual value-added tax and consumption tax paid in the current month by the local urban maintenance and construction tax rate (7% or 5% or 1%), and the additional tax rate for education expenses is 3% and the additional tax rate for local education expenses is 2%, thus obtaining the urban construction tax, education surcharge and local education surcharge that enterprises should pay in the current month.