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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