nwes
hot keywords:
Location: Home » Tax planning » Tax trivia » Analysis of education fee surcharge
font: Big Middle Small

Analysis of education fee surcharge

Released Date: May 28,2021 Article Source: HUANZE
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.

 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.

Analysis of education fee surcharge

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.

Recommend products

contact us

  • Room 2701, Block C, Fortune Center, No. 6 Daye Road, Jinjiang District, Chengdu
  • 1159706075@qq.com
  • 028-66317711
  • 400-6826-139

f_logo HUANZE Copyright   The state has written and written-2021-L-00036240 Record No. :Baidu StatisticsSite map

  • National hotline:400-6826-139
  • National service points:Hong Kong, Chengdu, Shanghai, Guangzhou, Beijing, Wuhan, Kunming
  • Complaint Hotline:13880826891

resource/images/1fbf1766d2e64ba7a2e1f839a5722c64_2.jpg HUANZE

msg