Value-added tax is a kind of additional tax, which corresponds to value-added tax and needs to be taxed according to a certain proportion of value-added tax; There are three kinds of VAT surcharges: urban maintenance and construction tax, education surcharge and local education surcharge.

Generally speaking, small-scale taxpayers whose monthly sales do not exceed 30,000 yuan and quarterly sales do not exceed 90,000 yuan are exempt from value-added tax and additional tax.

In addition, the monthly sales of general taxpayers and small-scale taxpayers do not exceed 654.38+10,000 yuan, and the quarterly sales do not exceed 300,000 yuan, and they are exempt from education surcharge, local education surcharge and water conservancy construction fund.

2. The calculation formula of additional taxes and fees is: (business tax+value-added tax+consumption tax) current payment * urban construction tax rate * education surcharge rate * local education surcharge rate.

Additional taxes and fees are calculated and paid on the basis of the value-added tax actually paid by the taxpayer. Urban maintenance and construction tax is set at different tax rates by region, and the tax rate is 7% if the taxpayer is located in the urban area; If the taxpayer is located in a county or town, the tax rate is 5%.

The additional tax rate for education expenses is 3%, and the additional tax rate for local education is 2%. According to the People's Republic of China (PRC) Urban Maintenance and Construction Tax Law (Draft for Comment), the tax rate of urban maintenance and construction tax is as follows:

1. If the taxpayer is located in the urban area, the tax rate is 7%;

Two, the taxpayer is not located in the urban area, the tax rate is 5%. The tax rate of 1% is no longer set.