一文读懂丨教育费附加、地方教育附加缴纳规定及相关优惠政策

Core Viewpoint - The article provides a comprehensive overview of the Education Fee Surcharge and Local Education Surcharge, detailing their purpose, payment obligations, and applicable exemptions and reductions for taxpayers [2][6]. Group 1: Payment Obligations and Standards - The Education Fee Surcharge is a national fund aimed at supporting educational development, while the Local Education Surcharge is a local government fund for enhancing education within provinces, autonomous regions, and municipalities [2]. - Taxpayers required to pay these surcharges include individuals and entities that actually pay consumption tax and value-added tax (VAT), with rates set at 3% for the Education Fee Surcharge and 2% for the Local Education Surcharge, calculated based on the actual VAT and consumption tax paid [3][4]. Group 2: Payment Deadlines - Taxpayers must choose the same reporting period for the surcharges as they do for VAT and consumption tax, which can be monthly, quarterly, or per transaction. Withholding agents are also required to deduct and pay these surcharges simultaneously when withholding VAT and consumption tax [4]. Group 3: Exemption Policies - The exemption policy for the Education Fee Surcharge and Local Education Surcharge applies to taxpayers whose monthly sales or revenue does not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [6]. - It is important to note that the exemption criteria for VAT and the surcharges differ, with the exemption for the surcharges applicable to all qualifying taxpayers, not just small-scale VAT taxpayers [6]. Group 4: Reduction Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses are eligible for a 50% reduction in the Education Fee Surcharge and Local Education Surcharge [6]. - The classification of small micro-profit enterprises among general VAT taxpayers is determined based on the annual income tax settlement results [7]. Group 5: Examples - An example illustrates that if a company, classified as a general VAT taxpayer, has a monthly sales amount of 60,000 yuan, it would owe 0 yuan in surcharges due to qualifying for the exemption policy [6]. - Another example shows that if a company qualifies as a small micro-profit enterprise, it would owe 0.75 million yuan in surcharges based on a VAT payment of 30 million yuan, benefiting from the 50% reduction policy [9].