Legal analysis: education surcharge is paid at 3% of actual value-added tax, consumption tax and business tax. Education surcharge is based on the product tax, value-added tax and business tax actually paid by taxpayers. Education surcharge is an additional tax levied on the three kinds of taxes actually paid by units and individuals who pay value-added tax, business tax and consumption tax in cities and counties. According to the relevant provisions of the State Council Guofa (1986) No.50 document, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by all units and individuals, and paid at the same time respectively.

Legal Basis: the State Council's Emergency Notice on Additional Collection of Education Fees Article 1 The basis for the additional collection of education fees is the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the additional rate is 3%, which is paid at the same time as the value-added tax, business tax and consumption tax respectively. Units engaged in the production of cigarettes and tobacco leaves shall be levied by half.