The additional tax rate for education expenses, namely "additional tax rate for education expenses", is 3%. Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax and consumption tax. The tax basis of education surcharge is the value-added tax and consumption tax actually paid by all units and individuals. The additional formula for calculating the education fee payable is:

Education surcharge payable = (actually paid value-added tax+consumption tax) × 3%;

Different from local education surcharge. Local education surcharge is a local government fund levied by provinces, autonomous regions and municipalities directly under the Central Government in accordance with the relevant provisions of the state in order to implement the strategy of "rejuvenating the province through science and education", increase the investment of local education funds and promote the development of education. The additional tax rate for local education fees is 2%. The specific calculation formula is:

Surcharge to local education = (actually paid VAT+consumption tax) × 2%.