Legal analysis: surcharge on education fees is an additional tax levied on the two taxes actually paid by units and individuals who pay value-added tax and consumption tax in cities and counties. Education surcharge is based on the actual value-added tax and consumption tax paid by all units and individuals, and is calculated and paid according to the total value-added tax and consumption tax respectively. Its tax rate is 3%. That is, education surcharge = (actually paid VAT+actually paid consumption tax) multiplied by 3%. The consumption tax and value-added tax here are the amount actually paid by the enterprise, not the amount payable. And the tax rate is the proportional tax rate. According to relevant laws and regulations, the additional tax rate for education fees is 3%. In the calculation method, "local education surcharge" and "education surcharge" are similar, but the tax rate is different. According to the law, the tax rate of "local education surcharge" is 2%. "Local education surcharge" and "education surcharge" are the total consumption tax and value-added tax actually paid by taxpayers.

Legal basis: Interim Provisions on Additional Education Fees

Article 5 The tax authorities shall be responsible for the collection of additional education fees. Additional education fees are included in the budget management, and as special funds for education, they are used and managed in accordance with the principle of "first receiving and then supporting, itemized charges and balance of payments". The local people's governments at all levels shall, in accordance with the relevant provisions of the state, gradually increase the educational funds in the budget, and shall not reduce the allocation of educational funds because the educational funds are included in the management of special funds in the budget.

Article 6 The collection and management of additional education fees shall be handled in accordance with the relevant provisions of consumption tax, value-added tax and business tax.

Article 7 The surcharge for education paid by an enterprise shall be included in the sales income (or operating income).