Legal analysis: 1. Urban construction tax and additional tax rate for education fee:

1. Urban construction tax is based on the actually paid value-added tax and consumption tax, which is 7% in urban areas, 5% in county towns and other areas, and 1% in other areas.

2. The education surcharge is paid at 3% of the actual value-added tax, consumption tax and business tax.

Two, urban construction tax and education surcharge tax basis:

1. According to the urban maintenance and construction tax law, the urban maintenance and construction tax is based on the value-added tax and consumption tax actually paid by taxpayers according to law. The tax basis of urban maintenance and construction tax shall be deducted from the value-added tax refunded at the end of the period. Urban construction tax is based on the product tax, value-added tax and business tax actually paid by taxpayers.

2. According to the Interim Provisions on Additional Education Fees, 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. 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.

Legal basis: People's Republic of China (PRC) Urban Maintenance and Construction Tax Law.

Article 3 Urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with consumption tax, value-added tax and business tax respectively.

Article 4 The tax rate of urban maintenance and construction tax is as follows: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%.