Since May, 2006 1, 2065438, China has carried out the pilot reform of the camp, and "one tax and two fees" is closely related to value-added tax and consumption tax, which has attracted more and more attention from the people. This issue introduces the basic knowledge of "one tax and two fees".
The timing of levying "one tax and two fees"
Urban construction tax has been levied nationwide since 1985 1 10; Since July 1986, education surcharge has been levied nationwide. At the end of 20 10, the local education surcharge was required to be levied nationwide, and Beijing began to levy it from 20 12 1.
"One tax and two fees" taxpayer (payer)
Within the scope of Beijing, all units and individuals who pay the "three taxes" shall pay urban construction tax, education surcharge (except for units that pay rural education surcharge according to Guo Fa [1984] 174) and local education surcharge.
Tax basis for "one tax and two fees"
Tax calculation (levy) is based on the value-added tax, consumption tax and business tax actually paid by units and individuals.
Payment time of "one tax and two fees"
Pay as value-added tax, consumption tax and business tax at the same time.
The purpose of "one tax and two fees"
Urban construction tax is used for the maintenance and construction of urban public utilities and public facilities; Additional education fees are used to improve teaching facilities and school conditions in primary and secondary schools; Beijing collects additional special items for local education to improve the conditions for running schools.
Collection standard of "one tax and two fees"
1. Applicable tax rate for urban construction tax:
(1) If the taxpayer or withholding agent is located in Dongcheng District, Xicheng District, Beijing Economic and Technological Development Zone, and the sub-district offices in Chaoyang District, Haidian District, Fengtai District, Shijingshan District, Mentougou District and Yanshan District, the tax rate is 7%.
(2) Taxpayers and withholding agents are located in suburban counties and towns, and the tax rate is 5%.
(3) If the location of the taxpayer or withholding agent is not within the above two paragraphs, the tax rate is 1%.
(4) Withholding and collecting urban maintenance and construction tax, the tax shall be deducted (collected) according to the applicable tax rate where the withholding and collecting unit is located.
The above-mentioned sub-district offices, cities and towns are subject to the administrative divisions determined by the Beijing Municipal People's Government.
2. Education surcharge: the collection rate is 3%.
3. Local education surcharge: the levy rate is 2%.
Local taxes entrust the national tax to collect "one tax and two fees"
In order to solidly promote the spring breeze action of tax collection for the convenience of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, effectively reduce the burden on taxpayers and grass-roots units, and improve the efficiency of administrative work, starting from 2015/kloc-0+1,the "one tax and two fees" that taxpayers and withholding agents should pay or remit according to law will be collected by Beijing Local Taxation Bureau on behalf of Beijing State Taxation Bureau.
Taxpayers and withholding agents who declare value-added tax and consumption tax shall declare "one tax and two fees" through the online national tax declaration system in Beijing within the prescribed time limit, and fill in the Declaration Form for Urban Construction Tax, Additional Education Fee and Additional Local Education (Fees).
Taxpayers who enjoy preferential tax reduction and exemption policies should fill in the relevant items in this form together.
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