Urban construction tax is based on the three taxes actually paid by the enterprise (value-added tax+business tax+consumption tax). Note that this is the actual tax paid. The tax rate will vary slightly according to the size of the city. Generally, it is 7% in big cities, 5% in small and medium-sized cities and 3% in towns and villages. The education surcharge (and some local education surcharges 1%) is 3%, and the tax is based on the urban construction tax. If the goods sold by your factory have value-added tax, consumption tax and business tax payable in the current month, they should be paid at the tax rate. For example, your monthly output tax is 6,543,800 yuan, your input tax is 900,000 yuan, and there is no opening balance. VAT payable in the current month =100-90 = 65438+100000 yuan. Assume that there is no other consumption tax and business tax payable. Then, you should pay the surcharge according to the value-added tax payable: urban construction tax (assuming your company's local tax rate is 5%)= 10*5%=0.5 million yuan; Education surcharge payable:10 * 3% = RMB 3,000; Local education surcharge: 10* 1%=0. 1 ten thousand yuan.