According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Relevant Government Funds (Caishui (2065 438+06) 12),

First, the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payment units with monthly sales or turnover not exceeding 30,000 and quarterly sales or turnover not exceeding 654.38+million to those with monthly sales or turnover not exceeding 654.38+million and quarterly sales or turnover not exceeding 300,000.

Iii. This notice shall be implemented as of February 6, 20 1 year. Therefore, ordinary taxpayers can enjoy the preferential policies of exempting education surcharge and local education surcharge with monthly sales not exceeding 654.38+10,000.

Extended data

Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education departments at the same level as a whole, supervised and managed by the financial departments at the same level, and earmarked for the development of local education.

In order to implement the Central Committee of the Communist Party of China's decision on the reform of the education system, accelerate the development of local education and expand the sources of local education funds, the State Council issued the Interim Provisions on the Collection of Additional Education Fees on April 28th, 1986 pointed out that all units and individuals who pay product tax, value-added tax and business tax,

Except in accordance with the provisions of the Notice of the State Council Municipality on Raising Funds for Running Schools in Rural Areas (Guo Fa [1984] 174), all units that pay additional rural education fees shall pay additional education fees in accordance with the provisions.

All units and individuals who pay value-added tax and consumption tax are additional payers of education fees (hereinafter referred to as payers). Units and individuals that levy value-added tax and consumption tax are also obligors to levy additional education fees. For agriculture and township enterprises, the township people's government shall levy additional education fees in rural areas, and shall not levy additional education fees.

The State Council (Guo Fa [2010] No.35), the Ministry of Finance and State Taxation Administration of The People's Republic of China (Cai Shui [20 10] 103) have made it clear that foreign-invested enterprises, foreign enterprises and foreigners are subject to the existing effective supplementary policies and regulations on urban maintenance and construction tax and education fees, and all foreign investors who pay value-added tax, consumption tax and business tax.

Headings in account books

The education surcharge paid by enterprises shall be accounted for with the subject of "tax payable-education surcharge payable".

accounting

Cumulative time:

Borrow: business tax and surcharges

Loan: Taxes payable-education surcharge

Extra time to pay for education:

Borrow: Taxes payable-education surcharge

Loans: bank deposits

Under the new accounting system, all the educational surcharges payable are merged into the taxable items. No longer use other accounts payable.

Baidu encyclopedia-education surcharge