The calculation method of three kinds of additional taxes of value-added tax is equal to the value-added tax multiplied by the additional tax rate. Urban maintenance and construction tax is equal to value-added tax multiplied by 7%, 5%, 1%, education surcharge is equal to value-added tax multiplied by 3%, and local education surcharge is equal to value-added tax multiplied by 2%. Additional tax is a tax derived from value-added tax, and the corresponding taxpayer is consistent with the value-added tax of the main tax. The above are the calculation methods of three additional taxes.

Additional tax details

1. According to the different regions where taxpayers are located, the tax rates of urban maintenance and construction tax are 7% in urban areas and 5% in counties and townships respectively, instead of 1% in urban areas and counties and townships. Taxable amount of urban maintenance and construction tax = VAT multiplied by tax rate.

2. The additional tax rate for education expenses is 3%, and the additional tax payable for education expenses = VAT multiplied by the tax rate.

3. The additional tax rate for local education expenses is 2%, and the additional tax payable for local education expenses is 2%= VAT multiplied by the tax rate.

4. Taxpayers who pay value-added tax and consumption tax at the same time should combine value-added tax and consumption tax into the calculation base of additional tax.

Surcharge tax is generally the symmetry of positive tax, and it is a tax levied together with positive tax. In the past, there were many kinds of surtax. After the founding of New China, various unreasonable additional taxes were abolished, and only a few taxes used for local public welfare activities were retained.

To sum up, the calculation method of small-scale taxpayers' additional tax in 2023 is mainly based on sales volume and additional tax rate. Taxpayers need to calculate the amount of additional tax according to their own sales and the tax rate table published by the local taxation bureau, and finally complete the payment of tax. For small-scale taxpayers, such policy adjustment needs to master the tax rate changes more carefully, plan the financial and tax payment situation reasonably, so as to ensure that the relevant taxes are paid on time and abide by the tax law.

Legal basis:

"People's Republic of China (PRC) tax collection and management law"

Article 30

Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.

Article 31

Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.