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How much is the local education surcharge? Is local education surcharge equal to tax payable * tax rate or income tax * tax rate?
The local education surcharge depends on the regulations of the local provincial people's government, and the tax rate varies from place to place, generally 1%-2%. For example, Jiangsu is now 1%, and Shanghai is 2%.

Local education surcharge is a kind of tax added on the basis of value-added tax, consumption tax and business tax.

Local education surcharge = (VAT+consumption tax+business tax) * local education surcharge rate