Current location - Education and Training Encyclopedia - Educational institution - What is the tax rate for additional education and local education?
What is the tax rate for additional education and local education?
Education surcharge and local education surcharge are as follows:

1, education surcharge: it is a tax, which is applicable to VAT taxpayers and consumption tax taxpayers. The tax rate is 3% of value-added tax and consumption tax.

2. Local education surcharge: it is a kind of tax, which is applicable to VAT taxpayers and consumption tax taxpayers. The tax rate is 2% of value-added tax and consumption tax.