Legal analysis: 1. The value-added tax and consumption tax levied by the customs on imported products do not levy additional education fees. 2. In case of tax refund due to the reduction or exemption of value-added tax, consumption tax and business tax, the education surcharge already collected can be refunded at the same time. However, export products are refunded value-added tax and consumption tax. Do not refund the education surcharge that has been collected. 3. The income obtained by the service center of the organ from providing logistics services for the interior of the organ was 5438 June 2003+3 February 20031.At present, the education surcharge is temporarily exempted. 4. For newly-established commercial enterprises (except those engaged in wholesale, wholesale and other non-retail businesses), if newly-recruited laid-off workers reach more than 30% (including 30%) of the total number of employees in that year and sign labor contracts with them for more than 1 year, they will be exempted from additional education fees within 3 years after being identified by the labor and social security department and audited by the tax department. 5. Laid-off workers who are engaged in self-employment (except for buildings, entertainment advertisements, saunas, massages, Internet cafes and oxygen bars) shall be exempted from additional education fees within 3 years from the date of receiving the tax registration certificate. 6. Since 1, 2004; Self-employment of retired soldiers in cities and towns is a new service-oriented enterprise (except advertising, sauna, massage, internet cafes and oxygen bars), and the number of self-employment of retired soldiers in cities and towns has reached more than 30% of the total number of employees. And sign a labor contract with it for more than 1 year, which is recognized by the civil affairs department at or above the county level and audited by the tax authorities, and the additional education fee will be exempted within 3 years. The State Council [2004] 10, retired urban soldiers who are engaged in self-employment after the document is issued (excluding buildings, entertainment advertisements, saunas, massages, internet cafes and oxygen bars), will be exempted from additional education fees within three years from the date of receiving the tax registration certificate. 7. Financial institutions and their branches located in various places (including commercial banks, trust and investment companies, finance companies, financial leasing companies, urban credit cooperatives and rural credit cooperatives that have been revoked according to law) are exempt from the additional education fees that should be paid by the revoked financial institutions when paying off debts with their property. 8. From June 65438+1 October1day, 2006 to February 3 1 day, 2008, the income and subscription of the securities investor protection fund obtained by China Securities Investor Protection Fund Co., Ltd. according to the Measures for the Administration of Securities Investor Protection Fund were frozen at 20% of its transaction fee and 0.5% of the operating income paid by securities companies.

Legal basis: Article 2 of the Interim Provisions on Additional Collection of Education Fees stipulates that all units and individuals who pay consumption tax, value-added tax and business tax shall pay additional rural education fees in accordance with the provisions of the Notice of the State Council on Raising Funds for Running Schools in Rural Areas (Guo Fa [1984] 174).