Article 1 These Measures are formulated in accordance with Article 12 of the State Council's Additional Interim Provisions on the Collection of Education Fees (hereinafter referred to as the Regulations). Article 2 All units and individuals who pay product tax, value-added tax and business tax within the territory of this province shall pay the rural education surcharge according to these measures, except the units that pay the rural education surcharge according to the Notice of the provincial government on the Collection of Rural Education Surcharge (Zheng Min (1985) No.73), and shall be the obligor for paying the rural education surcharge (hereinafter referred to as the payer). Article 3 Taxpayers shall declare and pay product tax, value-added tax and business tax to the local tax authorities, and declare and pay education surcharge at the same time. For trans-regional operation, various forms of horizontal joint operation and temporary operation, the place where the payer pays the additional education fee is the place where the product tax, value-added tax and business tax are paid. Article 4 If the payer fails to pay the surcharge for education within the prescribed time limit and needs to pay a late fee and a fine, it shall be stipulated by the county or municipal people's government. Late fees and fines are paid by after-tax profits. Article 5 The funds required by the collection units at all levels shall be drawn from 2% of the total amount of collection, but they shall not be used for employee welfare and bonus distribution. Article 6 The right to interpret and supplement these Measures belongs to the Provincial Taxation Bureau. Article 7 These Measures shall be implemented as of 1 July, 9861day. That is to say, according to the regulations, the product tax, value-added tax and business tax put into storage in July 1 future must be added to the education surcharge at the same time.