Education tax belongs to a relatively wide range of taxation, covering all walks of life. Today, my tax accountant office makes a brief explanation of the education fee surcharge.

All units and individuals that pay value-added tax and consumption tax shall be taxpayers of additional fees of education fees (Payer for short). Any unit or individual that collects value-added tax or consumption tax on behalf of the government shall also be the additional obligatory agent for collecting education fees.

According to the relevant policy, the monthly tax on the monthly sales shall not exceed10Ten thousand increase to15And quarterly sales subject to quarterly tax shall not exceed RMB30Ten thousand increase to45Taxpayers who pay RMB10,000 are exempt from additional education fees. 

Education fee surcharge shall be paid=(The actual VAT paid+Consumption tax)×3%

Such as a small taxpayer2021years1Quarterly sales revenue40Wan, since the VAT payment standard has not been reached, the VAT deduction and exemption will be made at the same time.

If a small taxpayer2021Annual sales revenue50Ten thousand yuan, need to pay value-added tax50*1%=0.5Ten thousand. Education surcharge tax0.5*0.03=0.015Ten thousand.

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