Additional tax is a kind of additional tax, which corresponds to value-added tax and is levied according to a certain proportion of value-added tax. Taxpayers are the same as independent taxes, but the tax rate is otherwise stipulated, based on the existence and collection of value-added tax.

VAT is divided into foreign-funded enterprises and domestic-funded enterprises. Foreign-funded enterprises do not have to pay additional taxes, but domestic enterprises do. From 20 10 to 12, foreign-funded enterprises also need to pay additional taxes.

The value-added tax of domestic-funded enterprises is subject to additional tax, that is, the urban construction tax is calculated at 7% of the value-added tax in urban areas (5% in counties and towns); According to 3% calculation of education surcharge; The local education surcharge is calculated at 2%.

Extended data:

Surcharge tax The surcharge for education is based on the value-added tax, business tax and consumption tax actually paid by units and individuals (hereinafter referred to as "three taxes"). All units and individuals who pay the "three taxes" shall pay the education surcharge in accordance with the regulations.

Taxpayers should declare and pay the "three taxes" to the tax authorities at the same time, and declare and pay the education surcharge. Consumption tax and value-added tax levied on products imported by foreign-invested enterprises, foreign enterprises and customs are not subject to additional education fees.

Baidu encyclopedia-additional tax

Baidu Encyclopedia-VAT Surcharge