Surtax is also called VAT surtax. There are three kinds of VAT surcharges, which are calculated according to the national tax VAT amount:

1, urban construction tax = VAT *7%

2. Additional education = VAT *3%

3. Local education surcharge = VAT *2%

Value-added tax is a kind of additional tax, which corresponds to value-added tax and is levied according to a certain proportion of value-added tax. Taxpayers are the same as independent taxes, but the tax rate is otherwise stipulated, based on the existence and collection of value-added tax. It usually includes urban construction tax, education surcharge, local education surcharge, etc.

Specific types of VAT surtax: Surtax and expenses are calculated and paid according to the actual amount of VAT paid by taxpayers. Urban maintenance and construction tax is set at different tax rates by region, and the tax rate is 7% if the taxpayer is located in the urban area; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%. The additional tax rate for education expenses is 3%, and the additional tax rate for local education is 2%.