Education surcharge is an additional tax levied on two kinds of taxes actually paid by units and individuals who pay value-added tax and consumption tax in cities and counties. Education surcharge is based on the actual value-added tax and consumption tax paid by all units and individuals, and is calculated and paid according to the total value-added tax and consumption tax respectively. Education surcharge = (actually paid value-added tax+actually paid consumption tax)? 3%。

Legal basis: Article 3 of the Interim Provisions on Additional Education Fees.

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.