1, urban maintenance and construction tax rate, where the taxpayer is located in the urban area, the tax rate is 7%; The tax rate of county and town taxpayers is 5%; If the taxpayer is not in the urban area, county town or county town, the tax rate is 1%. Taxable amount = the sum of the "two taxes" actually paid multiplied by the applicable tax rate.

2. Additional tax rate for education expenses, which is 3% of value-added tax and consumption tax.

3. Additional tax rate for local education expenses, which is 2% of value-added tax and consumption tax.

Judging from China's current tax system, there are two kinds of additional taxes:

(1) is a tax levied at the same time as ordinary tax. As a kind of tax, this kind of additional tax usually takes the taxable amount of the regular tax as its collection standard. For example, the urban maintenance and construction tax is based on the tax amount of value-added tax and consumption tax.

(2) It is a part of the tax levied at the same time as the positive tax. This kind of additional tax is a part of ordinary tax, which is usually levied according to the standard of ordinary tax. For example, the local income tax levied at the same time as the income tax of foreign-invested enterprises and foreign enterprises is a kind of tax (that is, such additional tax) added to the income tax of foreign-invested enterprises and foreign enterprises according to a certain proportion (3% of taxable income).

The local income tax here is actually a part of the income tax of foreign-invested enterprises and foreign enterprises. At present, the collection of additional tax in China usually has a specific purpose stipulated in the tax law, such as increasing social welfare, developing education, meeting the financial needs of local governments, etc.