Urban maintenance and construction tax, also known as urban construction tax, is a tax calculated and paid according to law based on the value-added tax and consumption tax actually paid by taxpayers.

Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education departments at the same level as a whole, supervised and managed by the financial departments at the same level, and earmarked for the development of local education.

At the end of the year, when calculating the current local education surcharge (refund), calculate the tax payable in the current year, and then subtract the tax paid to calculate the tax payable or refunded.