For this approved by your tax authorities, if the funds are convenient, you can make up for it yourself to avoid being fined by the tax authorities in the future.
Question 2: What is the current additional tax rate for education in China? The education surcharge rate is 3%, the local education surcharge rate is 2%, and some places are 1%. The basis for calculating the additional tax is the sum of (VAT+business tax+tariff)!
Question 3: What is the tax rate for levying surcharge on education and surcharge on local education? 1.3% surcharge for education.
2. 2% of local education fee income
Question 4: What is the tax rate of surcharge for education and surcharge for local education? The surcharge is calculated on the basis of the payable value-added tax, and the tax rates for education surcharge and local education surcharge are 3% and 2% respectively. There is a difference between a county and a town.
Question 5: Is there a difference between surcharge for education and surcharge for local education? Education surcharge refers to the education surcharge levied in the State Council and the actually paid value-added tax and consumption.
The tax amount of tax and business tax is the basis for calculation, and the additional rate is 3%. There are value-added tax, consumption tax and business tax respectively.
Pay at the same time.
Local education development fee * * * according to the national development [1994] No.39 and the provincial party committee * * *
Local fees levied by Hubei Efa [1995] No.4 document.
Units engaged in production and business operations and urban and rural individual industrial and commercial households (including foreign-invested enterprises and foreign enterprises),
It shall be paid according to 1‰ of its production and operation income.
Question 6: What are education surcharge and local education surcharge? You mean the tax basis!
The basis for calculating the supplementary tax is the sum of the taxable amount (VAT+business tax+customs duty)!
The tax rates are 7%, 3% and 2% respectively! In fact, the additional tax rate of local education fees is set by the local tax bureau, and in some areas it is 1%!
For details, please consult 12366. I am the data of Nanjing!
Question 7: What is the latest tax rate for local education surcharge? I. Overview
Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax. Role: develop local education and expand the sources of local education funds.
2. Payer:
All units and individuals who pay value-added tax, consumption tax and business tax are additional payers of education fees (hereinafter referred to as payers), but foreign-invested enterprises and foreign enterprises are not included for the time being. Units and individuals that levy value-added tax, consumption tax and business tax are also obligors to levy additional education fees. Agriculture, township enterprises, by the township people * * * rural education surcharge, no longer levy education surcharge.
Third, the scope of collection.
The scope of collection is the same as value-added tax, consumption tax and business tax.
Fourth, the collection rate
The education surcharge is 5%.
Calculation of verb (verb's abbreviation) cost
(1) charging basis:
Based on the amount of value-added tax, consumption tax and business tax actually paid by taxpayers.
(2) Calculation formula:
Surcharge on education fee payable = (actually paid value-added tax, consumption tax and business tax) × 5%
Collection management of intransitive verbs
(1) Payment Term
When the payer declares and pays the value-added tax, consumption tax and business tax, he also declares and pays the education surcharge.
(2) Other provisions.
1. The surcharge for education shall be collected by the local tax bureau, or it may be entrusted to the State Tax Bureau.
2. If the payer fails to pay the education surcharge within the prescribed time limit and needs to pay the late payment fee and fine, it shall be stipulated by the county or municipal people's government.
3. The customs collects value-added tax and consumption tax on imported products, and does not collect additional education fees.
Seven, the accounting treatment of additional education fees
(1) account
The education surcharge paid by enterprises shall be accounted for through the subject of "Other payables-education surcharge payable".
(two) the main accounting entries of additional accounting for education expenses.
Accrual time
Debit: sales tax and surcharges of products (commodities) and business surcharges.
Loan: other payables-education surcharge
When paying the additional education fee:
Borrow: other payables-education surcharge
Loans: bank deposits
Add one thing:
Tax rates are specifically divided into time-sharing and regional differential proportional tax rates, that is, different proportional tax rates are stipulated according to different administrative regions such as cities, counties or towns where taxpayers are located. The specific provisions are: (1) If the taxpayer is located in the urban area, the tax rate is 7%. The "city" mentioned here refers to the city approved by the State Council, and the "urban area" refers to the regional scope of municipal districts (including suburbs) approved by the provincial people's government. (2) The tax rate of county and town taxpayers is 5%. The "counties and towns" mentioned here refer to counties and towns (district-level towns) approved by the provincial people, and the scope of counties and towns shall be subject to the urban areas approved by the county people. (3) If the taxpayer is not in the urban area, county town or county-administered town, the tax rate is 1%. (4) If taxpayers pay urban value-added tax, consumption tax and business tax in other places, urban construction tax shall be levied according to the applicable tax rate of the tax place.
Additional rate of education fee: According to the spirit of the State Council's emergency notice on additional education fee, the additional rate of education fee is 3% of the "three taxes" tax.
Question 8: What is the new additional tax point for local tax education fee? 1. Business tax adopts different proportional tax rates according to different industries and categories. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax to value-added tax:
Transportation, construction, post and telecommunications, culture and sports, the tax rate is 3%.
Service industry, sales of real estate and transfer of intangible assets, the tax rate is 5%.
The financial insurance tax rate is 5%.
The entertainment industry is subject to a range tax rate of 5% ~ 20%, and the specific applicable tax rate is determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to local actual conditions within the range stipulated in the tax law.
2. The applicable tax rates for general VAT taxpayers are: 17%, 13%, 1 1%, 6%, 0%, etc.
3. Urban construction tax: urban area: 7%, county and town: 5%, other areas:1%; 4. Education surcharge: 3%, the only tax rate stipulated by the tax law; 5. Local education surcharge: 2%, the only tax rate stipulated by the tax law.
Tax basis of intransitive verbs: current payment (business tax+value-added tax+consumption tax) * urban construction tax rate * education surcharge rate * local education surcharge rate.
Question 9: What is the additional tax rate of urban construction tax and education fee? Urban construction tax is implemented with different proportional incentive tax rates: 7% for urban taxpayers; In counties and towns, 5%; Not in cities, counties and towns, it is 1%.
Unified tax rate of education surcharge: 3%.
Local education surcharge: 2%
Question 10: What is the difference between education surcharge and education surcharge? It should be clear that local education surcharge and education surcharge belong to different kinds of fees (or * * * funds).
Article 57 of the Education Law, which came into effect on September 1 2006, stipulates: "The tax authorities shall collect the education surcharge in full according to law, which shall be managed by the education administrative department as a whole, mainly for the implementation of compulsory education. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the relevant regulations of the State Council, decide to levy local education surcharges for special purposes. " The Outline of the National Medium-and Long-Term Education Reform and Development Plan (20 10-2020) also makes it clear that China's education investment is a multi-channel system to raise education funds, compulsory education is fully included in the scope of financial security, and people at all levels in the State Council and local areas share it according to their responsibilities, while non-compulsory education and preschool education are mainly invested and reasonably shared by the educated. In order to ensure the gradual increase of teachers' salaries and students' per capita public funds, the surcharge for education should be levied in full at 3% of the "three taxes" and used exclusively for education.
Additional education fees are levied according to the Interim Provisions on the Collection of Additional Education Fees (Guo Fa [1986] No.50). The main purpose is to accelerate the development of local education and expand the sources of local education funds. According to the provisions of the education law, it is mainly used to implement compulsory education, and the collection rate is 2%. Later, on August 20, 2005, the State Council revised it by the State Council Decree No.448, and the levy rate was changed to 3%, which took effect from June 65438+ 10/day, 2005.
Local * * * can decide to levy additional education fees for special purposes. Therefore, the local education surcharge belongs to the local funds. For example, the Interim Measures for the Additional Management of Local Education in Fujian Province stipulates that in order to solve the school-running expenses required by enterprises to separate schools, local education surcharges shall be levied. The Measures for the Administration of Additional Collection of Local Education in Jiangxi Province stipulates that the additional collection of local education shall be earmarked for special purposes, and shall be co-ordinated by the provincial level for the balanced development of urban and rural compulsory education and the improvement of school conditions in primary and secondary schools. In recent years, the key expenditure direction is the safety project of primary and secondary schools in the province, the construction of education parks in new urban areas and the restoration and reconstruction of schools in disaster areas.
Local education surcharge is not a national fee. More than 20 provinces (autonomous regions and municipalities directly under the Central Government) have levied local education surcharges. Some areas have already imposed it. For example, the local education surcharge in Inner Mongolia Autonomous Region has been imposed since 1 September, 995 1, which should be an earlier area, Liaoning Province since 1 June, 9991,and Fujian Province since 20021.
After the document Caizong [20 10]98 was issued, the Ministry of Finance asked all localities to uniformly levy local education surcharges, and the levy rate was also 2%. Therefore, enterprises will pay 3% education surcharge and 2% local education surcharge. However, the specific levy time should be reported to the Ministry of Finance for approval after the provinces make their own plans. For provinces that have already levied local education surcharge, the Ministry of Finance usually gives a reply at the time of levy. For example, Jiangsu Province collects local education surcharges according to the Reply of the Ministry of Finance on Relevant Issues Concerning Local Education Surcharge and Other Funds in Jiangsu Province (Caizong Letter (2003) 12).