Local education surcharge is based on the amount of value-added tax, consumption tax and business tax actually paid by units and individuals. It is calculated and collected at the same time as value-added tax, consumption tax and business tax, and the collection rate is formulated by the local tax authorities of each province. The circular issued by the Ministry of Finance on 20 10,10 and 18 requires that the provincial finance department should study and formulate a plan for levying local education surcharges as soon as possible, and the provincial government should do so on 20 10, 12. According to the regulations of the Ministry of Finance, the additional standard for local education is unified as 2% of the value-added tax, business tax and consumption tax actually paid by units and individuals. Provinces that have been approved by the Ministry of Finance and the collection standard is lower than 2% should adjust the local education surcharge standard to 2%. Local education surcharge = (VAT+consumption tax+business tax) ×2%