(1) Cities (including towns where counties are located) that pay value-added tax, business tax and consumption tax (hereinafter referred to as "three taxes");
(two) rural township (town) village enterprises (including joint-stock enterprises and joint-stock cooperative enterprises) and private enterprises;
(3) Rural agricultural business households and non-agricultural business households;
(four) other units and individuals who should pay additional education fees according to law. Article 5 The basis and standards for additional collection of education fees:
(a) the city is based on the "three taxes" actually paid by units and individuals, with an additional rate of 3%, which is calculated and paid at the same time as the "three taxes".
Units engaged in cigarette production and tobacco products business will be charged an additional education fee by half.
(two) rural townships (towns), village-run enterprises and private enterprises take the sales revenue of products (services) as the base, and the additional rate is 4‰ of the sales revenue.
(3) Based on the per capita net income of farmers in rural agricultural and non-agricultural families in the previous year, the tax rate is 65,438+0.5%-2% of the per capita net income of farmers in the previous year (including less than 5% of farmers' burden). The specific proportion shall be determined by the Municipal People's Government. Article 6 Collection departments: The urban education surcharge and rural education surcharge paid by township (town), village-run enterprises and private enterprises shall be collected by tax authorities at all levels; Additional rural education fees paid by farmers are collected by the township finance office. Article 7 According to the current relevant regulations, all units and individuals who pay the "three taxes" locally, except the railway system, banks and the head office of insurance companies, shall pay the education surcharge locally. Eighth units that handle invoices and withhold and remit the "three taxes" shall also withhold and remit the education surcharge. Article 9 The value-added tax and consumption tax levied by the customs on imported products shall not be subject to additional education fees. Tenth approved to reduce or exempt the "three taxes" of the city, the corresponding reduction or exemption of education surcharge.
Export products are not refundable. Eleventh education surcharge paid by enterprises shall not be included in the product sales tax and surcharge. Twelfth farmers due to life difficulties or irresistible natural disasters and other reasons. , can reduce the additional cost of education. Specific relief provisions shall be formulated by the county (city) people's government. Thirteenth education surcharge is mainly used for the implementation of compulsory education, the specific scope of use:
(a) the wages, supplementary wages and welfare funds of private teachers in rural primary and secondary schools;
(2) Construction of primary and secondary schools;
(3) make up for the shortage of public funds in primary and secondary schools. Article 14 All localities should use the education surcharge in strict accordance with the scope stipulated in Article 13, and may not use the education surcharge to make up the fiscal deficit or offset the education expenditure allocation. Article 15 Where any unit runs a school for employees' children, the financial and educational departments shall, in accordance with the relevant provisions of "jiangsu provincial party committee's Opinions on Doing a Good Job in State-owned Enterprises (Trial)" (Su Fa [1996] 10), return all or in proportion the additional income paid for education fees to the school-running unit as a school funding subsidy. Article 16 The finance, education and taxation departments may withdraw funds with a total amount not exceeding 1% from the additional income of education fees, which shall be managed by the finance department and used exclusively for subsidizing the direct expenses incurred in the additional collection of education fees and commending and rewarding advanced units and individuals. Seventeenth city education surcharge into the financial budget management at all levels, by the education department to make overall arrangements, put forward the distribution plan. After consultation with the financial department at the same level, it is managed and used in accordance with the principle of "first receiving and then supporting, earmarking and balance carrying forward". Eighteenth additional rural education fees to implement the management system of "rural collection, county management, rural use". Counties (cities) should, in the first quarter of each year, according to the per capita net income of farmers and the number of agricultural population in each township (town) in the previous year (except rural five-guarantee households, poor households, severely affected households and disabled population), and the sales income of township (town) and village-run enterprises, verify the additional collection task of rural education fees in each township (town) in that year, and the county (city) people's government will issue it for implementation after approval. The townships (towns) should conscientiously implement the task of collecting additional education fees from farmers and enterprises, and the relevant collection departments should collect them within the prescribed time limit (farmers generally collect them in spring and autumn) and turn them over to the county (city) financial accounts in full. The education department of the county (city) shall, jointly with the finance department, approve the additional use plan of the education fee of each township. The finance department of the county (city) shall timely allocate the use of each township (town), and the finance department of the township (town) shall jointly organize the implementation with the education department at the same level.