The surcharge for education is 2%. Both are calculated according to the following formula:

1, education surcharge = (actually paid value-added tax+consumption tax) x3 %；;

2. Local education surcharge = (actually paid value-added tax and consumption tax) x2%.

Second, analysis

Education surcharge is an additional tax levied on units and individuals who pay value-added tax, business tax and consumption tax in cities and counties. According to the relevant regulations, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by all units and individuals, and paid at the same time respectively.

3. What subjects are included in the surcharge for education?

When withdrawing, borrow: taxes and surcharges-urban construction tax, education surcharge, management fee-local education surcharge, and loan: taxes payable-business tax payable, urban construction tax, education surcharge and local education surcharge. When paying, borrow: taxes payable-business tax payable, urban construction tax payable, education surcharge, local education surcharge, and loan: bank deposit. According to the new accounting standards, the local education surcharge is included in the business tax and surcharge.