1, VAT surcharge includes urban maintenance and construction tax, education surcharge and local education surcharge. Among them, education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax and consumption tax according to the actual taxes paid, and its levy rate is 3%.

2. The local education surcharge is a local government fund levied for the implementation of the strategy of rejuvenating the country through science and education, increasing the investment of local education funds and promoting the development of education. The collection rate is 2% of the value-added tax, consumption tax and business tax (three taxes).

Additional taxes include the following taxes:

1, urban maintenance and construction tax. This is a tax type calculated according to the tax amount of positive taxes such as value-added tax and consumption tax.

2. Additional education expenses. This is a tax levied on units and individuals who pay value-added tax, consumption tax and business tax, which is mainly used to develop local education.

3. Additional local education. This is a tax levied according to the relevant provisions of the state to increase the investment in local education funds.

4. Property tax. This is a tax on real estate and other immovable property.

5. Urban land use tax. This is a tax on urban land use.

To sum up, education surcharge is a kind of surcharge, which aims to provide financial support for national education. Its collection object, tax rate and use direction are stipulated by laws and regulations.

Legal basis:

the education law of the peoples republic of china

Article 54

The state implements the system of additional education fees, and collects additional education fees from units and individuals who pay value-added tax, consumption tax and business tax, and uses them exclusively for education.