1. Urban construction tax is based on the product tax, value-added tax and business tax actually paid by taxpayers.
Article 3 of the Provisional Regulations on Urban Maintenance and Construction Tax stipulates that urban maintenance and construction tax shall be based on the product tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with product tax, value-added tax and business tax respectively. Article 5 stipulates that the collection, management, tax payment, rewards and punishments of urban maintenance and construction tax shall be handled with reference to the relevant provisions of product tax, value-added tax and business tax.
2 education surcharge is based on the product tax, value-added tax and business tax actually paid by taxpayers.
Education surcharge is an additional tax levied on the three kinds of taxes actually paid by units and individuals who pay value-added tax, business tax and consumption tax in cities and counties.
Second, the collection rate:
1. Urban construction tax is based on the actually paid value-added tax, consumption tax and business tax, and is paid in accordance with the legal proportion, with 7% in urban areas, 5% in counties and towns, and 1% in other areas.
2. The education surcharge is paid at 3% of the actual value-added tax, consumption tax and business tax.
Third, the calculation formula:
1, urban construction tax = (VAT+business tax+consumption tax) * collection rate
2, education surcharge = = (VAT+business tax+consumption tax) * collection rate
payment types/methods
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 except those units that pay the additional education fee in rural areas in accordance with the provisions of the Notice of the State Council on Raising Funds for Running Schools in Rural Areas.
Declaration method
Reporting period:
Additional education fees shall be reported to the local tax authorities with the reporting time specified in business tax, value-added tax and consumption tax.
Payment term:
The tax payment period is consistent with 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.