1, consumption tax = sales of taxable consumer goods × consumption tax rate;

2, urban construction tax = (consumption tax+value-added tax payable) × urban maintenance and construction tax rate;

3, education surcharge = (consumption tax+value-added tax payable) × education surcharge tax rate;

4, local education surcharge = (VAT+consumption tax) × local education surcharge tax rate.

According to the current system, the tax rate of urban maintenance and construction in urban areas is 7%, and the proportion of additional education fees is 3%. The additional tax rate for local education fees is 2%.

Business taxes and surcharges are generally calculated according to the sales or tax amount of the current month and paid at the beginning of next month.

Business tax is a tax levied by the state on units and individuals that provide various taxable services, transfer intangible assets or sell real estate. Business tax is calculated by multiplying the turnover or transaction amount by the corresponding tax rate.

Business tax surcharges include urban construction tax and education surcharge. In the business tax and additional calculation formula, the taxable amount of business tax is equal to the turnover of the enterprise multiplied by the applicable tax rate. To calculate the additional tax, the consumption tax and value-added tax should be added to the turnover, and then multiplied by different tax rates. Like education surcharge, it is levied at 3%, while urban construction tax is levied at 7%.