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Calculation formula of additional education fee
The calculation formula of education surcharge is education surcharge = (actually paid value-added tax, consumption tax and business tax) ×3%.

Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax. Its role is to develop local education and expand the sources of local education funds.

The payer is the unit and individual who pays the value-added tax, consumption tax and business tax, and all of them are the additional payers of education fees (hereinafter referred to as the payer). Units and individuals that levy value-added tax, consumption tax and business tax are also obligors to levy additional education fees. For agriculture and township enterprises, the township people's government shall levy additional education fees in rural areas, and shall not levy additional education fees.

After the goods exported by production enterprises are fully exempted, credited and refunded, the current value-added tax exempted after formal examination and approval will be included in the additional scope of urban maintenance and construction tax and education fee, and urban maintenance and construction tax and education fee surcharge will be levied according to the prescribed tax (fee) rate respectively.

Before June 65438+1 October12005, the urban maintenance and construction tax and education surcharge levied according to the exempted value-added tax amount will not be refunded, and those not levied will not be levied. The above data comes from Sohu.

Benefits of education:

1. The primary function of education is to promote individual development, including individual socialization and individualization.

2. The most basic function of education is to influence the change of social talent system and economic development. Modern society emphasizes that the economic function of education mainly includes: providing a good background for the sustained and stable development of the economy; Improve the potential labor ability of the educated; Form ideas, attitudes and behaviors that adapt to modern economic life.

3. The social function of education is to cultivate talents for the development of the country and serve the political and economic development of the country.

The most far-reaching function of education is to influence the development of culture. Education should not only convey culture, but also meet the requirements of the continuation and renewal of culture itself.

5. The purpose of education is not to impart and instill some external and specific knowledge and skills, but to awaken children's sleeping self-consciousness and life consciousness from the deep heart, and to awaken children's values, life sense and creativity, so as to realize the free and conscious construction of the meaning of self-life.