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