How to calculate the urban construction tax and education surcharge, and what is the tax rate?

Urban construction tax. Differential proportional tax rate: 7% for taxpayers in urban areas.

in the county seat or town, 5%; if it is not in a city, county or town, it is 1%.

Educational fee surcharge.

Flat tax rate: 3%. Local Education Add-on.

1. The urban construction tax is calculated on the basis of the product tax, value-added tax and business tax actually paid by the taxpayer. Article 3 of the Provisional Regulations on Urban Maintenance and Construction Tax stipulates that the urban maintenance and construction tax shall be calculated on the basis of the product tax, value-added tax and business tax actually paid by the taxpayer, and shall be paid at the same time as the product tax, value-added tax and business tax respectively.

Article 5 stipulates that the collection, management, tax payment, rewards and penalties of urban maintenance and construction tax shall be handled in accordance with the relevant provisions of product tax, value-added tax and business tax.

2. The surcharge of education fee is based on the actual amount of product tax, value-added tax and business tax paid by taxpayers. The education surcharge is an additional tax levied on the three types of taxes actually paid by units and individuals who pay value-added tax, business tax and consumption tax in cities and counties.

The urban construction tax rate is 7%, the education fee surcharge is 3%, and the local education fee is 2%; Directly multiply the VAT payable by their tax rate to get the tax payable; For example, the value-added tax is 100 yuan, the urban construction tax = 100 * 7% = 7 yuan, and the other two surcharges are also the same algorithm.

The urban construction tax rate is set according to the location of the taxpayer: 7% in urban areas, 5% in counties and towns, and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in the urban area, county seat or organized town, the tax rate is 1%.

The education surcharge is based on the actual amount of value-added tax and consumption tax paid by taxpayers, and the tax rate is 3%.

Urban construction tax rate: 7% in urban areas, 5% in counties and towns, and 1% in other areas; The surcharge rate for education is 3% and the surcharge rate for local education is 2%. The god of canopy.

The urban construction tax and education surcharge are calculated and levied on the basis of the value-added tax and consumption tax actually paid, and are paid at the same time as the value-added tax and consumption tax respectively.

The urban construction tax is designed according to the needs of different levels of urban maintenance and construction funds, and the differential proportional tax rate of each region is implemented, that is, different proportional tax rates are stipulated according to different administrative regions such as cities, counties or towns where taxpayers are located.

The education surcharge is calculated and levied on the basis of the actual amount of value-added tax, business tax and consumption tax actually paid by each unit and individual.

Calculation of tax payable: tax payable = (actual VAT paid + actual consumption tax paid) * applicable tax rate.

Law of the People's Republic of China on Urban Maintenance and Construction Tax

Article 3 The value-added tax and consumption tax paid by imported goods or the sales of labor, services and intangible assets by overseas units and individuals within the territory shall not be subject to urban maintenance and construction taxArticle 4 The rates of urban maintenance and construction tax are as follows:

1) If the taxpayer is located in an urban area, the tax rate shall be 7%;

2) If the taxpayer is located in a county seat or town, the tax rate shall be 5%;

3) If the taxpayer's location is not in the urban area, county seat or town, the tax rate shall be 1%.

The location of the taxpayer as used in the preceding paragraph refers to the place of the taxpayer's domicile or other places related to the taxpayer's production and business activities, and the specific location shall be determined by the province, autonomous region or municipality directly under the Central Government. Article 6 According to the needs of national economic and social development, the reduction or exemption of urban maintenance and construction tax may be provided for in the construction of major public infrastructure, special industries and groups, and response to major emergencies, and shall be reported to the Standing Committee of the National People's Congress for the record. Article 2 The urban maintenance and construction tax shall be calculated on the basis of the value-added tax and consumption tax actually paid by the taxpayer in accordance with the law.

The basis for calculating the urban maintenance and construction tax shall be to deduct the VAT refunded at the end of the period in accordance with the regulations.

The specific measures for determining the basis for calculating the urban maintenance and construction tax shall be reported to the Standing Committee of the National People's Congress for the record in accordance with the provisions of this Law and relevant tax laws and administrative regulations.

Legal analysis: The tax basis of urban construction tax and education fee refers to the actual amount of "three taxes" paid by taxpayers. The levy standard of the levy fee varies from place to place.

The tax rate of urban construction tax is divided into %, and the education fee is added to the 3% urban construction tax according to the different locations of taxpayers, and three regional differential proportional tax rates are set, namely: (1) if the taxpayer is located in an urban area, the tax rate is 7; (2) If the taxpayer's shed is a county or town, the tax rate is 5; (3) If the taxpayer's location is not in the urban area, county seat or town, the tax rate shall be 1. For newly established commercial and non-trade enterprises (except for commercial and trading enterprises engaged in wholesale, wholesale and retail operations and other non-retail businesses), if the newly recruited laid-off unemployed persons reach more than 30% (including 30%) of the total number of employees in the current year, and a labor contract with them for a period of more than one year is signed, the education fee surcharge shall be exempted for three years after being recognized by the labor and social security department and examined by the tax authorities.

Legal basis: Article 15 of the Law of the People's Republic of China on Urban Maintenance and Construction Tax Article 15 The tax rates are respectively stipulated in the following areas according to the location of the taxpayers: 7% in urban areas, 5% in counties and towns, and 1% in rural areas.

If the location of large and medium-sized industrial and mining enterprises is not in the urban area, county seat or organized town, the tax rate is 1%.

There is no need to pay this month, so there is no need to accrue, so there is no need to make entries.

The reason is that the urban construction tax and the education surcharge (as well as the local education surcharge) are calculated according to a certain percentage of the tax payable in the current month. As above, the output tax amount - input tax amount =

It is negative, so the VAT payable is zero, so there is no need to accrue.

Attached: Including the sum of the three taxes, including the value-added tax, consumption tax, and business tax.

It is assumed that excise tax and sales tax are not taken into account. The proportion of urban construction tax is 5%, that is, urban construction tax payable = VAT payable*

The surcharge for education is 3 per cent

That is, the education fee payable surcharge = VAT payable*

The local education surcharge is 2 per cent

That is, the local education surcharge payable = VAT payable*.

If the output is greater than the input, the VAT payable is greater than zero, and it needs to be accrued at this time.

Borrow: main business tax and surcharge.

Credit: Tax Payable - Urban Construction Tax Payable.

Other payables - education surcharge.

Other payables - local education surcharges.

The urban maintenance and construction tax shall be calculated on the basis of the consumption tax, value-added tax and tax amount actually paid by the taxpayer, and shall be paid at the same time as the consumption tax and value-added tax.

If the taxpayer is located in an urban area, the tax rate is 7%;

If the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.

The surcharge for education is 3 per cent and the surcharge for local education is 2 per cent

The urban construction tax implements a differential proportional tax rate: if the taxpayer is in the urban area, it is 7%; in county towns and towns, 5%; If it is not in a city, county, or town, it is 1%.

Additional flat rate on education fees: 3%.

Local education surcharge: 2%.

The urban construction tax shall be paid according to the statutory proportion on the basis of the actual value-added tax, consumption tax and business tax, 7% in urban areas, 5% in counties and towns, and 1% in other areas. The education surcharge is paid at 3% on the basis of the actual value-added tax, consumption tax and business tax paid.

What is the tax rate of urban construction tax and education surcharge? What is the additional tax rate of urban construction tax and education fee, and the urban construction tax is paid according to the statutory proportion on the basis of the actual value-added tax, consumption tax and business tax, 7% in urban areas, 5% in counties and towns, and 1% in other areas. The education fee surcharge is paid at 3% on the basis of the actual value-added tax, consumption tax and business tax.

Urban construction tax is calculated on the basis of product tax, value-added tax and business tax actually paid by taxpayers. Article 3 of the Interim Regulations on Urban Maintenance and Construction Tax stipulates that the urban maintenance and construction tax shall be calculated on the basis of the actual amount of product tax, value-added tax and business tax paid by taxpayers, and shall be paid at the same time as product tax, value-added tax and business tax. Article 5 stipulates that the collection, management, tax payment per mu, rewards and penalties and other matters of urban maintenance and construction tax shall be handled in accordance with the relevant provisions of product tax, value-added tax and business tax.

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