What subjects should be included in the surcharge for education payable?

Education surcharge is included in tax and surcharge-education surcharge.

Cumulative time:

Borrow: taxes-urban construction tax and education surcharge

Management fee-local education surcharge

Loan: Taxes payable-urban construction tax, education surcharge and local education surcharge.

When paying:

Borrow; Taxes payable-urban construction tax, education surcharge and local education surcharge

Loans: bank deposits

In principle, the link and place of additional payment of education fees are the same as product tax, value-added tax and business tax. In addition to the centralized payment of business tax by the Ministry of Railways, the People's Bank of China, specialized banks and insurance companies, other units and individuals pay to local banks. For state-owned, collective wholesale enterprises and other enterprises, when withholding business tax in retail or temporary business tax in wholesale, education surcharge is not withheld, and taxpayers or individuals return to their places to declare and pay. If withholding is necessary, only taxpayers within the jurisdiction of this province, autonomous region or municipality directly under the Central Government can return to their original places to declare.

The education surcharge is paid in the sales income (or operating income) of the enterprise, and then deposited into the "special account for education surcharge" opened by the education department at the same level in banks at all levels. Therefore, the surcharge for education should be managed according to special assets and arranged by the education department as a whole. The surcharges for education fees collected by local governments are mainly reserved for local arrangements. The distribution plan put forward by the education department shall be used to improve the teaching facilities and school conditions of primary and secondary schools after consultation with the financial department at the same level, and shall not be used for employee welfare and bonus payment. Professional banks, insurance companies and other units that collectively pay business tax pay additional education fees, and the State Education Commission proposes an annual distribution plan, which will be used for weak links in basic education after obtaining financial consent. The state has decided to levy an additional education fee, based on product tax, value-added tax and business tax, which not only provides a stable source of funds for education, but also keeps growing with the growth of social economy, which is of great practical significance to the continuous development of China's education and the improvement of the scientific and cultural level of the whole nation. After the tax reform of 1994, the surcharge for education is changed to 3% of the tax actually paid by units (excluding foreign-invested enterprises and foreign enterprises) and individuals who pay value-added tax, consumption tax and business tax.

legal ground

Interim Provisions on Additional Education Fees

Article 3 The surcharge for education shall be calculated on the basis of the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the surcharge rate for education shall be 3%, which shall be paid together with the value-added tax, business tax and consumption tax respectively. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.