1. Education surcharge is an education surcharge levied on the basis of the actual value-added tax, consumption tax and business tax paid by taxpayers. Education surcharge is not a tax, but a special fund. Main purpose: to develop local education and expand the sources of local education funds. Two. Calculation of expense amount 1. Charging basis: the amount of value-added tax, consumption tax and business tax actually paid by taxpayers is the charging basis. 2. Calculation formula: education surcharge payable = (actually paid VAT, consumption tax and business tax) * 3% 3. Collection and management 1. Payment period The payer shall declare and pay the additional education fee at the same time. 2. Other provisions (1) The local tax bureau is responsible for the collection of additional education fees, and can also entrust the State Taxation Bureau to collect them. (two) the payer fails to pay the additional education fees within the prescribed time limit, and it is necessary to add late fees and fines, which shall be stipulated by the county and municipal people's governments. (3) The customs levies value-added tax and consumption tax on imported products, and does not levy additional education fees.