Sur-tax in Shanghai China




What is Surtax rate...

Here we say surtax includes 1 type of additional tax and 2 types of supplementary fee.

--Urban maintenance and construction tax

There are 3 level rates based on taxpayer’s location. 7% for urban area, 5% for country towns, 1% for other locations. 

--Education supplementary fee  3%

--Local education supplementary fee 1%

If temporary preferential tax policies issued, companies meet related requirements, then can apply to the preferential tax rate.


How to calculate surtax...

(Amount of VAT tax and excise tax payable)*Surtax rate


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