The education-related expenses collected by tax authorities include "education surcharge" and "local education surcharge". Among them: education surcharge: starting from June 65438+July 1. 0986. The object of collection is the units and individuals who pay the "three taxes" (namely value-added tax, business tax and consumption tax). At present, the collection standard is 3% of the "three taxes" actually paid; Local education surcharge: all provinces, autonomous regions and municipalities directly under the Central Government decide whether to levy it or not according to the actual situation, and determine their own collection standards. The collection targets are the same as the education surcharge. Under the old standards, urban construction tax was included in the "tax payable" subject.

Additional local education shall be implemented in accordance with the Regulations on the Administration of Additional Use of Local Education. In the administrative areas of provinces and municipalities directly under the central government, all units and individuals who pay value-added tax and consumption tax shall pay local education surcharge as required. Local education surcharge is based on the actual value-added tax and consumption tax paid by units and individuals. It is calculated and collected at the same time as value-added tax and consumption tax, and the collection rate is formulated by the local tax authorities of each province.

Surcharge tax is a tax levied according to a certain proportion. Generally include:

1, the tax rate of urban maintenance and construction tax;

2, the tax rate of additional education fees;

3. Additional tax rate for local education.

To sum up:

Value-added tax is a kind of additional tax, which corresponds to value-added tax and is levied according to a certain proportion of value-added tax. Under normal circumstances, the additional tax rate for small-scale enterprises is 3%. For ordinary taxpayers, value-added tax is the difference between output tax and input tax, and output tax is paid according to 17%.

Legal basis:

"People's Republic of China (PRC) tax collection and management law"

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.