1. Enter State Taxation Administration of The People's Republic of China Electronic Taxation Bureau, click Login, and enter the account number, password and verification code. Enter the national tax electronic tax bureau to declare the VAT report. After the VAT report is declared successfully, the next operation of declaring additional tax can be carried out.
2. On the left side of the declaration form interface, there is a declaration and payment, and click the tax-related query. Click the "Query" button above to find the VAT report that has been declared successfully.
3. Click the additional tax declaration button on the right side of the query result. For the basic process of online tax filing for general taxpayers, click the "declare" button above. The system will automatically enter the local tax surcharge report, confirm that the data is correct, and click "Submit" after the tax is correct.
Second, the method of paying additional tax.
The surcharge for education is based on the tax amount of product tax (later changed to consumption tax), value-added tax and business tax actually paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with product tax (later changed to consumption tax), value-added tax and business tax respectively.
All units and individuals who pay product tax (later changed to consumption tax), value-added tax and business tax shall pay the additional education fee in addition to the units that pay the additional education fee in rural areas in accordance with the Notice of the State Council on Raising Funds for Running Schools in Rural Areas [Guo Fa (1984) 174].
Three, the calculation formula of additional tax
Additional tax rate: the additional tax rate for education expenses is 3%.
Calculation formula: education surcharge payable = (paid value-added tax+paid business tax+paid consumption tax) ×3%
Fourth, the declaration method of additional tax
Time limit for declaration: the surcharge for education should be declared to the local tax authorities along with the declaration time stipulated by business tax, value-added tax and consumption tax.
Payment period: It is the same as the "three taxes" of business tax, value-added tax and consumption tax, and the education surcharge is paid at the same time as the business tax, value-added tax and consumption tax.
The law provides that:
The Central Committee of the Communist Party of China's Decision on Educational System Reform
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 product 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).
The above is how to declare the local education surcharge. In fact, many people don't understand why education surcharge should be levied. In fact, it is mainly to raise education funds through multiple channels to improve the conditions for running schools in primary and secondary schools. This kind of tax is special and belongs to the nature of earmarking. If you misappropriate it without authorization, you will be sentenced.