Legal analysis: Taxpayers declare additional tax through the national tax software. After the declaration is successful, they need to log in to the local internet local tax and click "tax declaration", then click "urban construction tax and surcharge" and then click "urban construction tax and surcharge declaration". The page will automatically bring out the declaration data in the national tax, click "Declaration" after confirmation, and then generate a tax payment form in the tax payment module and print it. Urban maintenance and construction tax, surcharge for education and surcharge for local education When filing tax returns for value-added tax, consumption tax and business tax with the tax authorities, the monthly sales or turnover shall not exceed 654.38+10,000 yuan (quarterly sales or tax turnover shall not exceed 300,000 yuan), and the surcharge for local education shall be subject to the urban construction tax of the National Major Water Conservancy Project Construction Fund, and the surcharge for education shall be subject to preferential reporting.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.