Loan: taxes payable-urban construction tax? -Education surcharge? -Water Fund

The basis for calculating the taxable amount of urban maintenance and construction tax is the value-added tax, consumption tax and business tax actually paid by taxpayers.

Calculate the legal proportion of urban maintenance and construction tax payable. According to the taxpayer's location, it is stipulated that the urban area is 7%, the county and town are 5%, and other areas are 1%.

The surcharge for education is based on the actual amount of value-added tax, business tax and consumption tax paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with value-added tax, business tax and consumption tax respectively.

Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.