Education surcharge, referred to as education surcharge for short, refers to an additional tax levied on units and individuals on the basis of the actual payment of value-added tax and consumption tax. The surcharge for education is a charge rather than a tax, which has the nature of earmarking, and its collection and use are strictly stipulated by the state. 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. Levying additional education fees is conducive to accelerating the development of local education and expanding the sources of local education funds.

What does the education cost include?

Children's education expenses usually refer to the expenses incurred during their study. Including the purchase of learning tools, attending remedial classes and other learning-related expenses. Tuition, tuition, books, living expenses, school equipment, medical insurance and other expenses related to study and education are all education expenses. Child support should include education expenses: including children's living expenses, education expenses, medical expenses and other expenses. It is the legal obligation of parents to ensure that school-age children and adolescents enter school on time to receive and complete compulsory education. Since the law stipulates that the education of children is the legal obligation of parents, parents should bear the necessary education expenses for their children.

To sum up, the additional tax rate for education fees is 3%. Education surcharge is a government fund allocated by the state to support the development of education. The surcharge for education is based on the units and individuals who pay product tax, value-added tax and business tax, and the actual tax paid by the payer.

Legal basis:

"Additional Interim Provisions on Education Fees" Article 2

Units and individuals who pay consumption tax, value-added tax and business tax shall pay additional education fees in accordance with the Notice of the State Council on Raising Funds for Running Schools in Rural Areas (Guo Fa [1984] 174).

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The surcharge for education is based on the actual amount of value-added tax, business tax and consumption tax paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with value-added tax, business tax and consumption tax respectively.

Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.