Corresponding to the value-added tax, it is a tax levied according to a certain proportion of the value-added tax. Taxpayers are the same as independent taxes, but the tax rate is otherwise stipulated, based on the existence and collection of value-added tax. VAT surtax usually includes urban maintenance and construction tax, education surcharge and local education surcharge.

Taxes including VAT are as follows:

1. consumption tax consumption tax is another kind of consumption tax levied by the state on the basis of universal collection of value-added tax in order to adjust the consumption structure and correctly guide the consumption direction. The consumption tax is levied within the price, and the consumption tax paid by the enterprise is included in the sales tax, which offsets the sales income of the product;

2. Resource tax Resource tax is a tax levied by the state on units and individuals who exploit mineral products or produce salt in China;

3. Urban maintenance and construction tax In order to strengthen urban maintenance and construction, expand and stabilize the sources of funds for urban maintenance and construction, the state has levied urban maintenance and construction tax.

The calculation method of tax payment point is as follows:

1, value-added tax, the general taxpayer pays 17% of the sales revenue, and the calculation formula is that the taxable amount is equal to the current output tax minus the current input tax, and the small-scale taxpayer pays 3%, and the taxable amount is equal to the sales multiplied by the collection rate;

2. The education surcharge is paid at 3% of the value-added tax already paid;

3. The local education surcharge is paid at 2% of the value-added tax.

To sum up, the calculation method of VAT surcharge is: tax payable = current output tax-current input tax. As a kind of tax, additional tax is usually levied on the taxable amount of regular tax. Supplementary tax is a part of ordinary tax, which is usually levied according to the standard of ordinary tax.

Legal basis:

Article 1 of the Provisional Regulations on Value-added Tax

Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.