Urban construction tax (VAT+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax here refers to the tax rate of 7% in the urban area where the taxpayer is located, 5% in large and medium-sized industrial and mining enterprises in counties, towns and towns, and 1% in counties and towns.

Education surcharge (VAT+business tax+consumption tax) tax *3%

Local education surcharge (VAT+business tax+consumption tax) *2%

Extended data:

Surcharge tax is the symmetry between "positive tax" and ordinary tax. There were various surtaxes in old China. Only the salt tax in the Kuomintang period included the central additional tax, local additional tax, foreign debt additional tax, the construction of special funds and so on. Surcharge tax is often several times or even twenty times that of ordinary tax. After the founding of New China, all kinds of additional taxes of the Kuomintang were abolished, and only a small amount of additional taxes were reserved for local control, which belonged to extra-budgetary income and was used for local public welfare undertakings. Such as agricultural tax surcharge and foreign enterprise income tax surcharge. The additional proportion is relatively low.

Judging from China's current tax system, there are two kinds of additional taxes:

(1) is a tax levied at the same time as ordinary tax. As a kind of tax, this kind of additional tax usually takes the taxable amount of the regular tax as its collection standard. For example, the urban maintenance and construction tax is based on the tax amount of value-added tax and consumption tax.

(2) It is a part of the tax levied at the same time as the positive tax. This kind of additional tax is a part of ordinary tax, which is usually levied according to the standard of ordinary tax. For example, the local income tax levied at the same time as the income tax of foreign-invested enterprises and foreign enterprises is a kind of tax (that is, such additional tax) added to the income tax of foreign-invested enterprises and foreign enterprises according to a certain proportion (3% of taxable income).

The local income tax here is actually a part of the income tax of foreign-invested enterprises and foreign enterprises. At present, the collection of additional tax in China usually has a specific purpose stipulated in the tax law, such as increasing social welfare, developing education, meeting the financial needs of local governments, etc.

References:

Baidu encyclopedia-additional tax