Urban construction tax and education surcharge are levied on the basis of turnover taxes such as value-added tax, consumption tax and business tax. If there is value-added tax, consumption tax and business tax payable in the current month, the urban construction tax and education surcharge shall be calculated according to the prescribed proportion (different proportions in different regions).

1, urban construction tax is 7% (above the district level of administrative level).

2, 5% (administrative level is county and town).

3. 1% (other administrative levels such as village).

Extended data:

Value-added tax payable in the current month = output-input-retention+input tax transfer, with the actual value-added tax paid in the current month as the basis for tax payment.

The additional tax on value-added tax and general tax shall be declared and paid at the beginning of the following month, and shall not be paid at the time of invoicing. Urban construction tax, where the taxpayer is located in the urban area, the tax rate is 7%; If 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%, the surcharge for education is 3%, and the surcharge for local education is 2%.

Baidu encyclopedia-education surcharge

Baidu Encyclopedia-Urban Maintenance and Construction Tax