Group 1 - The article discusses the concept of education fees as a government fund aimed at supporting educational development, specifically for improving infrastructure, enhancing teacher quality, and assisting underprivileged students [4] - Local education fees are established by provinces and municipalities to increase funding for local education projects, focusing on vocational education, educational technology upgrades, and support for private education [5] - Both education fees and local education fees are applicable to entities and individuals who pay value-added tax (VAT) and consumption tax [6] Group 2 - The current applicable rate for education fees is set at 3% based on the actual amount of VAT and consumption tax paid, with no region or department allowed to alter this rate without government approval [7] - Local education fees are uniformly set at a rate of 2% as per the regulations from the Ministry of Finance [7]