1. Taxpayers exempt from paying value-added tax: urban construction tax and education surcharge are calculated and paid according to the actual payment of the taxpayer (value-added tax, business tax, consumption tax).

Therefore, if your company is exempt from value-added tax (such as a company that processes supplied materials and re-exports), then the urban construction tax and education surcharge are also exempt.

2. Taxpayers whose monthly income does not exceed 100,000 yuan are exempt from paying education surcharge.

On January 29, 2016, the first article of the "Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Exemption Scope of Relevant Government Funds" (Caishui [2016] No. 12) stipulates that education surcharges, local education surcharges, and water conservancy funds will be exempted.

The scope of the construction fund.

The current monthly tax payment will be extended to taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan).

Payers with an amount not exceeding 100,000 yuan (quarterly sales or turnover not exceeding 300,000 yuan on a quarterly basis).

Extended information: Urban maintenance and construction tax is a tax levied based on the actual circulation transfer tax paid by taxpayers. The tax payment link is determined in the value-added tax and consumption tax paid by taxpayers, from commodity production to consumption and circulation.

As long as the payment of one of the value-added tax and consumption tax occurs, the urban maintenance and construction tax must be calculated and paid based on this tax.

Formula: Tax payable = (VAT + consumption tax) * Applicable tax rate The tax rate is stipulated according to the taxpayer's location: 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%.

All units and individuals that pay product tax (later changed to consumption tax), value-added tax, and business tax, in addition to paying rural education services in accordance with the provisions of the "Notice of the State Council on Raising Funds for Rural Schools" [Guofa (1984) No. 174]

Except for units that provide surcharges, education surcharges must be paid.

Declaration deadline: Education fee surcharges must be reported to the local tax authorities within the reporting time specified by business tax, value-added tax, and consumption tax.

Payment deadline: The tax deadline is the same as the "three taxes" of business tax, value-added tax, and consumption tax. When paying business tax, value-added tax, and consumption tax, you must pay the education surcharge at the same time.