Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education departments at the same level as a whole, supervised and managed by the financial departments at the same level, and earmarked for the development of local education.

In order to implement the Central Committee of the Communist Party of China's decision on the reform of the education system, accelerate the development of local education and expand the sources of local education funds, the State Council issued the Interim Provisions on the Collection of Additional Education Fees on April 28th, 1986 pointed out that all units and individuals who pay product tax, value-added tax and business tax,

Except in accordance with the provisions of the Notice of the State Council Municipality on Raising Funds for Running Schools in Rural Areas (Guo Fa [1984] 174), all units that pay additional rural education fees shall pay additional education fees in accordance with the provisions.

Extended data:

I. Scope of tax revenue

Units and individuals that pay value-added tax, consumption tax and business tax shall pay urban maintenance and construction tax and education surcharge. Value-added tax and consumption tax are levied on products imported by customs agents, but urban maintenance and construction tax and education surcharge are not levied.

Second, the tax base.

1. Urban maintenance and construction tax and education surcharge are calculated according to the actual value-added tax and consumption tax paid by taxpayers, excluding late fees and fines paid by both value-added tax and consumption tax.

2, export goods production enterprises to achieve tax reduction and exemption method, in the current VAT exemption examination and approval, the scope of formal examination and approval of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China should include urban maintenance and construction tax and education surcharge, as well as urban maintenance and construction tax and education surcharge in accordance with the provisions of the fees (fees) rate.

Export enterprises should conduct accounting treatment, calculate and pay urban maintenance and construction tax and education surcharge. The monthly expenditure should be listed as "current tax exemption" in the "tax exemption summary table" approved by the tax refund authority.

According to the tax approval notice of tax exemption and refund issued by the tax authorities for export production enterprises, it means that "tax preference is not enjoyed", and the tax exemption and refund amount is the Notice of Tax Suggestion Adjustment for Production Enterprises. The tax notice issued by the national tax authorities for the production enterprises to examine the export goods means "VAT should be filled".

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