Calculation formula: education surcharge payable = (paid value-added tax+paid business tax+paid consumption tax) × 3%
2. Before, there was no compulsory unification of local education surcharges in China, and the collection standards of provinces, autonomous regions and municipalities directly under the Central Government that have collected local education surcharges are also different, with the upper limits of 1%, 1.5%, 2% and 2% respectively.
The collection time is also different. For example, Wenzhou, Zhejiang, was levied in July 2006, and the tax rate was 2% of the value-added tax, business tax and consumption tax, while in Guangdong Province, it was only levied on 20 10, and the tax rate was 1.5% of the value-added tax, business tax and consumption tax.
Extended data
1, additional payment method for education fee
The surcharge for education is based on the tax amount of product tax (later changed to consumption tax), value-added tax and business tax actually paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with product tax (later changed to consumption tax), value-added tax and business tax respectively.
All units and individuals who pay product tax (later changed to consumption tax), value-added tax and business tax shall pay the additional education fee in addition to the units that pay the additional education fee in rural areas in accordance with the Notice of the State Council on Raising Funds for Running Schools in Rural Areas [Guo Fa (1984) 174].
2. Additional reporting period for education expenses:
Additional education fees shall be reported to the local tax authorities with the reporting time specified in business tax, value-added tax and consumption tax.
3, additional payment period of education fees:
The tax payment period is consistent with the "three taxes" of business tax, value-added tax and consumption tax, and the education surcharge is paid at the same time as the business tax, value-added tax and consumption tax.
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