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There Are Several Types Of Tax Returns Attached To Education Fees. What Are Their Applicable Areas?

2007/6/25 14:15:00 40486

At present, the education fee additional declaration of Beijing mainly adopts the combination of votes and tables.

There are two types of education tax return: 1) education tax additional tax returns, which apply to the normal education tax surcharges.

(2) "Beijing Municipal Taxation Bureau's urban maintenance and construction tax and supplementary education fee return form" is applicable to taxpayers who declare "zero declaration" and "tax reduction and exemption declaration".

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How Do I Fill Out The Attached List Of Educational Fees And Supplementary Educational Returns?

1) "tax (fee) tax" to fill in the actual sales tax, value added tax and consumption tax paid by the applicant unit; 2) 3% of the "additional tax rate for education fees"; 3) "education additional tax payable" = tax (fee) tax × education fee additional tax rate; 4) "education supplementary fee shall be supplemented (refund) tax" = education fee additional tax payable - education fee plus the amount of tax paid.