1. Education surcharge is extra-budgetary funds specially used for developing local education, which is collected by China tax authorities 1986. On April 28th, the State Council issued the Additional Interim Provisions on the Collection of Education Fees. Local education surcharge is a local government fund, whose function is to implement the strategy of "invigorating the province through science and education" and increase the capital investment of local education.

2. The surcharge for education is levied at 3% of the actual tax paid for value-added tax and consumption tax; Local education surcharges are uniformly levied at 2% of the actual tax paid for value-added tax and consumption tax.

3. The surcharge for education shall be stipulated by the State Council, and the surcharge for local education shall be stipulated by the provincial government with the consent of the Ministry of Finance.

Education surcharge refers to the extra-budgetary funds collected by tax authorities, arranged by the education department at the same level and supervised and managed by the financial department at the same level, which are specially used for the development of local education. Levying additional education fees is conducive to accelerating the development of local education and expanding the sources of local education funds. The surcharge for education is uniformly levied at 3% of the actual tax paid for value-added tax and consumption tax, and the calculation formula is: surcharge for education = (actually paid value-added tax+consumption tax) ×3%.

Collection and management of additional education fees

1, tax payment period

Taxpayers also declare and pay value-added tax and consumption tax, and declare and pay education surcharge.

2. Other provisions

The surcharge for education shall be collected by the local tax bureau, or it may be entrusted to the State Tax Bureau. Taxpayers who fail to pay the surcharge for education within the prescribed time limit need to pay late fees and fines, which shall be stipulated by the county and municipal people's governments. The customs collects value-added tax and consumption tax on imported products, and does not levy additional education fees.