Jurisprudence analysis: the tax basis of urban construction tax and education fee refers to the "three taxes" actually paid by taxpayers. The collection standards of dike maintenance fees vary from place to place. The tax rate of urban construction tax is divided into 1%, 5% and 7%, and education fee plus 3% urban construction tax. According to the location of the taxpayer, there are three different regional proportional tax rates, namely: (1) if the taxpayer is located in the urban area, the tax rate is 7%; (2) If the taxpayer is located in a county or town, the tax rate shall be 5%; (3) If the taxpayer is not located in a city, county or town, the tax rate is 1%. For newly established commercial enterprises (except those engaged in wholesale, wholesale and other non-retail businesses), if newly recruited laid-off workers reach more than 30% of the total number of employees (including 30%) and sign labor contracts with them for more than 1 year, they will be exempted from additional education fees within three years after being identified by the labor and social security department and audited by the tax department.

Legal basis: Article 15 of the People's Republic of China (PRC) Urban Maintenance and Construction Tax Law stipulates that the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas according to the taxpayer's location. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%.