The surcharge for education is based on the actual amount of value-added tax, business tax and consumption tax paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with value-added tax, business tax and consumption tax respectively. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.

The tax basis of education surcharge is the amount of value-added tax and consumption tax actually paid. Education surcharge = (VAT+consumption tax) *3%.

The additional accounting treatment method for providing education fees is,

Debit: taxes and surcharges,

Loan: taxes payable-education surcharge.

When actually paying, the accounting treatment is

Borrow: taxes payable-education surcharge,

Loan: bank deposit.

Legal basis: Article 3 of the Interim Provisions on Additional Education Fees is based on the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the additional rate of education fees is 3%, which is paid simultaneously with value-added tax, business tax and consumption tax respectively. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.