The promulgation time and organization are different.
The Supplementary Regulations on Education Fees was promulgated by the State Council on 1986 and came into force on 1 day of that year. After two revisions and supplements, it became the current regulations. The local education surcharge was issued by the provincial government on April 30, 2004, and it is stipulated that it will be implemented from 2004 1 month 1 day.
The legislative levels of laws and regulations are different.
The surcharge for education shall be stipulated by the State Council, and the surcharge for local education shall be stipulated by the provincial government with the consent of the Ministry of Finance.
Different collection rates
The surcharge rate for education is 3%, the surcharge rate for local education is 1%, and in some places it is 2%.
The income level entering the national treasury is different.
The additional part of education fees paid by railways, bank head offices and insurance companies belongs to the central government, the rest belongs to the local government, and all the additional income from local education belongs to the local government.
educational surcharges
Additional education fees are extra-budgetary funds collected by the tax authorities, arranged by the education departments at the same level as a whole, supervised and managed by the financial departments at the same level, and earmarked for the development of local education.
Local education surcharge
Local education surcharge refers to a local government fund levied in accordance with the relevant provisions of the state in order to implement the strategy of "rejuvenating the province through science and education", increase the investment of local education funds and promote the education development of provinces, autonomous regions and municipalities directly under the central government. This income is mainly used to supplement the investment of education funds in various places. In the administrative areas of provinces and municipalities directly under the central government, all units and individuals who pay value-added tax and consumption tax shall pay local education surcharges as required.