1. Additional education expenses accrued by enterprises,

Borrow: taxes and surcharges-education surcharge,

Loan: taxes payable-education surcharge payable.

2, enterprises pay additional education fees:

Borrow: taxes payable-education surcharge payable,

Loan: bank deposit.

Additional education fees are extra-budgetary funds collected by tax authorities, arranged by the education department at the same level and supervised by the finance department at the same level, which are earmarked for the development of local education. All units and individuals who pay value-added tax and consumption tax are taxpayers attached to education fees. The enterprise education fee is included in the "tax and surcharge" subject and paid through the "tax payable" subject. The calculation formula is: education surcharge payable = (actually paid value-added tax+consumption tax) x3% (collection rate).

What is the additional tax rate for education?

The education surtax rate is 3%. Education surcharge is a government-managed education fund formulated and levied by the state to support the development of education. Taxpayers who pay additional education fees are units or individuals who pay product tax, value-added tax and business tax, based on the amount of product tax, value-added tax and business tax actually paid by taxpayers.