Enterprises that pay value-added tax, business tax and consumption tax in China should pay urban construction tax and education surcharge tax on time. Among them, the urban construction tax and the additional tax rate of education fees are based on the three taxes. The tax rate of urban construction tax is divided into three grades: 1%, 5% and 7%, according to the size of the town. The additional tax rate for education fees is 3%. In practice, enterprises will pay urban construction tax and education surcharge at the same time when paying VAT.

The three additional taxes of value-added tax are urban construction tax, education surcharge and local education surcharge.

1, urban construction tax:

(1) If the taxpayer is located in the urban area, the tax rate is 7%.

(2) The tax rate of county and town taxpayers is 5%.

(3) If the taxpayer is not in the urban area, the county seat or the town to which the county seat belongs, the tax rate is 1%.

(4) Taxable amount = the sum of the "two taxes" actually paid × the applicable tax rate.

2. Education surcharge: 3% of value-added tax and consumption tax.

3. Local education surcharge: 2% of value-added tax and consumption tax.

Audit collection:

1, pay 5% business tax according to operating income (business tax has been withdrawn from history and is not increasing income);

2. Additional taxes and fees:

(1) Urban construction tax is paid at 7% of the business tax;

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge shall be paid at 1 of the paid business tax;

(4) Pay individual income tax according to the operating income of individual industrial and commercial households, and implement an excessive progressive tax rate of 5-35. The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable. Extended data:

Tax system for individual industrial and commercial households to pay taxes;

1, review the collection. This method is rigorous and suitable for individual industrial and commercial households with sound accounts and accurate accounting. In addition, if individual industrial and commercial households meet the requirements, other collection methods can be changed to audit collection.

2. Approved collections. For self-employed individuals with certain circumstances, the tax authorities shall verify their tax payable for collection.

3. Regular quota collection. The tax authorities shall, in accordance with the relevant provisions, verify and collect the taxable income or income and tax payable of individual industrial and commercial households within a certain operating period.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Maintenance and Construction Tax and its implementing rules.

Article 3 Urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with consumption tax, value-added tax and business tax respectively.

"People's Republic of China (PRC) City Maintenance and Construction Tax Provisional Regulations and Implementation Rules"

Article 4 The tax rates for urban maintenance and construction are as follows:

If the taxpayer is located in the urban area, the tax rate is 7%;

Where the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer is not in a city, county or town, the tax rate is 1%.