The tax rates of these two kinds of surcharges are determined according to the provisions of the tax law, and the tax authorities are responsible for collecting them.
First, the education surcharge.
Education surcharge is a tax levied on units and individuals who pay value-added tax and consumption tax, which is mainly used to support the development of education. Its tax rate is determined according to the provisions of the tax law, which is generally 3% of the taxable amount of value-added tax and consumption tax. The purpose of levying surcharge on education is to increase investment in education, improve the quality of education and promote educational equity.
Second, the local education surcharge
Local education surcharge is another kind of tax levied on units and individuals who pay value-added tax and consumption tax, and its collection standard and use are similar to education surcharge. The difference is that the additional income of local education is mainly used to develop local education, which is managed and used by local governments. The specific tax rate depends on the provisions of tax laws in different regions, and is generally a certain proportion of the taxable amount of value-added tax and consumption tax.
In practice, while enterprises or individuals pay value-added tax and consumption tax, they need to calculate and pay the corresponding education surcharge and local education surcharge according to the prescribed tax rate. The tax authorities will, according to the tax payment of enterprises and the provisions of the tax law, verify the amount of additional education fees and local education fees that should be paid, and collect and manage them according to law.
To sum up:
Education surcharge and local education surcharge are taxes and fees levied to support the development of education. The tax rate is determined according to the provisions of the tax law, and the tax department is responsible for the collection. When enterprises or individuals pay value-added tax and consumption tax, they need to calculate and pay the corresponding education surcharge and local education surcharge according to the prescribed tax rate. The income from these surcharges will be used to increase investment in education, improve the quality of education and promote educational equity.
Legal basis:
the education law of the peoples republic of china
Article 55 provides that:
The proportion of national fiscal education expenditure to GNP should be gradually increased with the development of national economy and the growth of fiscal revenue. The proportion of education funds in the total national financial expenditure at all levels should be gradually increased with the development of the national economy.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 8 provides that:
When a taxpayer sells goods or provides taxable services (hereinafter referred to as selling goods or taxable services), the value-added tax calculated according to the sales amount and the tax rate stipulated in Article 2 of these Regulations and collected from the buyer shall be the output tax. Output tax calculation formula: output tax = sales amount × tax rate.
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 37 provides that:
The scope of application of the VAT threshold is limited to individuals. The scope of the VAT threshold is as follows:
(a) sales of goods, monthly sales of 5000-20000 yuan;
(two) sales of taxable services, monthly sales of 5000-20000 yuan;
(3) If the tax is paid by time, the sales per day will be 300-500 yuan.
The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules.
The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.