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.

Three. The scope of collection is the same as that of value-added tax, consumption tax and business tax. Fourth, the surcharge rate for education fees is 3%. V. Calculation of expenses (1) Basis for charging: The amount of value-added tax, consumption tax and business tax actually paid by taxpayers shall be the basis for charging. (2) Calculation formula: education surcharge payable = (actually paid value-added tax, consumption tax and business tax) ×3%.