Education surcharge is a kind of surcharge levied on units and individuals who pay value-added tax, consumption tax and business tax. Role: develop local education and expand the sources of local education funds.

2. Payer:

All units and individuals who pay value-added tax, consumption tax and business tax are additional payers of education fees (hereinafter referred to as payers), but foreign-invested enterprises and foreign enterprises are not included for the time being. Units and individuals that levy value-added tax, consumption tax and business tax are also obligors to levy additional education fees. For agriculture and township enterprises, the Township People's Government shall levy additional education fees in rural areas, and no additional education fees shall be levied.

Third, the scope of collection.

The scope of collection is the same as value-added tax, consumption tax and business tax.

Fourth, the collection rate

The education surcharge rate is 3%.

Additional rate of education fee: According to the spirit of the State Council's emergency notice on additional education fee, the additional rate of education fee is 3% of the "three taxes" tax.

Calculation of verb (verb's abbreviation) cost

(1) charging basis:

Based on the amount of value-added tax, consumption tax and business tax actually paid by taxpayers.

(2) Calculation formula:

Surcharge on education fee payable = (actually paid value-added tax, consumption tax and business tax) × 3%

Collection management of intransitive verbs

(1) Payment Term

When the payer declares and pays the value-added tax, consumption tax and business tax, he also declares and pays the education surcharge.

(2) Other provisions.

1. The surcharge for education shall be collected by the local tax bureau, or it may be entrusted to the State Tax Bureau.

2. If the payer fails to pay the education surcharge within the prescribed time limit and needs to pay the late payment fee and fine, it shall be stipulated by the county or municipal people's government.

3. The customs collects value-added tax and consumption tax on imported products, and does not collect additional education fees.

Seven, the accounting treatment of additional education fees

(1) account

The education surcharge paid by enterprises shall be accounted for with the subject of "tax payable-education surcharge payable".

(two) the main accounting entries of additional accounting for education expenses.

Accrual time

Borrow: business tax and surcharges

Loan: tax payable-surcharge for education payable

When paying the additional education fee:

Borrow: taxes payable-education surcharge payable

Loans: bank deposits