The education surcharge is based on the units and individuals who pay product tax, value-added tax and business tax, and the actual product tax, value-added tax and business tax paid by the payer; According to the collection rate of 1%, it shall be paid simultaneously with product tax, value-added tax and business tax respectively. But for units engaged in cigarette production and tobacco business, the education fee will be halved;
For township enterprises, if the education surcharge is levied by the township people's government, the education surcharge will not be levied; Whether individual traders and individuals sell goods in the market or not to levy additional education fees according to the actual temporary business tax or product tax shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation.
Invoice basis: based on the amount of value-added tax and consumption tax actually paid by taxpayers.
Calculation formula: education surcharge payable = (actually paid value-added tax+consumption tax) ×3%
Extended data:
The collection scope of urban maintenance and construction tax includes cities, counties, towns and other areas that are taxed according to the tax law. The scope of cities, counties and towns shall be divided according to administrative divisions, and the jurisdiction of each administrative district shall not be expanded or narrowed at will.
Tax base
Urban maintenance and construction tax is a tax based on the turnover tax actually paid by taxpayers. The tax payment link determines that as long as one of the value-added tax and consumption tax occurs in the process of commodity production and consumption circulation, it is necessary to calculate and pay the urban maintenance and construction tax based on this tax.
Formula: Taxable amount = (VAT+consumption tax) * applicable tax rate
According to the taxpayer's location, the tax rate is 7% in urban areas, 5% in counties and towns, and 1% in rural areas. 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%.
According to the regulations, the urban maintenance and construction tax should be paid at the same time as the "second tax", and the natural tax payment period and place are also the same as the "second tax".
For example, a construction enterprise is located in City A, and during this period, it contracted projects in City B.. According to the regulations, its project settlement income in city B should be subject to value-added tax, and correspondingly, the city maintenance and construction tax corresponding to the value-added tax in city B should also be paid.
Baidu Encyclopedia-Urban Maintenance and Construction Tax