Local education surcharge is a fund collected by local governments to support local education. According to the notice of the Ministry of Finance, 2% of the value-added tax and consumption tax payable by units and individuals (including foreign companies and foreigners) is regarded as local education surcharge. Below, let's learn more about this tax.

The calculation method is simple.

The calculation method of local education surcharge is very simple, that is, add up the actual value-added tax and consumption tax and multiply it by 2%. In this way, units and individuals can easily calculate the local education surcharge they need to pay.

Support local education.

Local education surcharge is levied to support the development of local education. Through the collection of this tax, it can provide financial support for the construction of schools, the training of teachers, the renewal of educational equipment, etc., and make contributions to the development of education.

* * * Share the responsibility.

The collection of local education surcharge is not only the responsibility of the unit, but also the responsibility of the individual. Enterprises and individuals should actively fulfill their social responsibilities and contribute to the development of education.