Urban construction tax and education surcharge are levied on the basis of turnover taxes such as value-added tax, consumption tax and business tax. If there is value-added tax, consumption tax and business tax payable in the current month, the urban construction tax and education surcharge shall be calculated according to the prescribed proportion (different proportions in different regions).

Urban construction tax 7% (above the administrative level); 5% (administrative level is county and town); 1% (other administrative levels such as village).

All units and individuals who pay value-added tax and consumption tax are additional payers of education fees (hereinafter referred to as payers). Units and individuals that levy value-added tax and consumption tax are also obligors to levy additional education fees.

Extended data:

Additional education fees shall be levied by local tax authorities according to their respective authorities. If the payer fails to pay the surcharge for education within the prescribed time limit and needs to pay a late fee and a fine, it shall be stipulated by the county or municipal people's government. The customs collects value-added tax and consumption tax on imported products, and does not levy additional education fees.

Cumulative time:

Borrow: taxes and surcharges

Loan: Taxes payable-education surcharge

Extra time to pay for education:

Borrow: Taxes payable-education surcharge

Loans: bank deposits

Under the new accounting system, all the educational surcharges payable are merged into the taxable items. No longer use other accounts payable.

Baidu encyclopedia-education surcharge