Education surcharge refers to the extra-budgetary funds collected by tax authorities, arranged by the education department at the same level and supervised and managed by the financial department at the same level, which are specially used for the development of local education.

1. Other characteristics of education expenses:

The surcharge for education has the characteristics of earmarking. This means that the surcharge for education must be dedicated to education and cannot be used for other purposes. According to the state regulations, the surcharge for education must be used to improve the conditions for running schools and increase education funds, and cannot be used for other purposes. The rule of "rolling the league" ensures the specificity of education funds and helps to promote the development of education.

2. People who pay for extra education:

The surcharge for education is applicable to all units and individuals who pay consumption tax, value-added tax and business tax. Specifically, the surcharge for education is borne by individual income tax taxpayers such as wage earners and self-employed individuals and other taxpayers. In addition, if you talk about others as guardians of minors besides parents, you need to pay an education surcharge.

Additional functions of education fee:

1, supporting the development of education:

Additional education fees include special funds for preparatory towns, which are used to improve school conditions and increase education funds, and provide financial support for the development of education.

2, improve the quality of education:

Additional education expenses will be used to improve teaching facilities and purchase educational equipment and books, which will help improve the quality of education and provide students with a better learning environment.

3. Promote education equity:

The special additional funds for education ensure the fair distribution of education funds, help to narrow the gap between urban and rural education and promote education equity.

4. Encourage taxpayers to fulfill their social responsibilities:

Education surcharge is levied on units and individuals who pay consumption tax, value-added tax and business tax. These taxpayers have fulfilled their social responsibilities while fulfilling their tax obligations, which helps to enhance their sense of social responsibility and obligation.

5. Promote economic development and social progress:

Education is one of the important factors to promote economic development and social progress, and the special items attached to education fees are used to develop education, which is helpful to promote economic development and social progress.