Home > Educational Surcharge > Text

Educational SurchargeIn case of divergence of interpretation, the Chinese text shall prevail.

Reply Letter of the Ministry of Finance on Agreeing to the Collection of Local Educational Surcharges by Beijing Municipality

Document No.:Cai Zong Han [2011] No.57

Taxes:Educational Surcharge

Date of Promulgation:2012-01-01

IssueDepartment:Ministry of Finance

Date of Implementatio:2011-07-22


Beijing Municipal People's Government:

We have received your "Letter Claiming the Collection of Local Educational Surcharges" (Jing Zheng Han [2011] No.37). Through discussion relevant questions are replied as follows:

I. For the purpose of fulfilling and implementing the spirit of the "Outline of the National Plan for Medium and Long-term Educational Reform and Development (2010-2020)", in accordance with relevant provisions of the "Educational Law of the PRC" and the "Notice of the Ministry of Finance on Relevant Issues Concerning Unifying Local Educational Surcharge Policies" (Cai Zong [2010] No.98), we agree that Beijing Municipality can levy local education surcharges at the rate of 2% on entities and individuals (including foreign-invested enterprises, foreign enterprises and expatriates) which pay value-added tax, consumption tax and business tax (hereinafter referred to as the "three taxes") in the administrative regions of Beijing based on the actual payment of the "three taxes". 

II. Local taxation departments of Beijing Municipality shall be responsible for collecting local educational surcharges by using the financial bills which are uniformly printed by the municipal financial department, and shall turn over the payment to the local treasury directly, include it in the local budget and manage the account in line with the principle of "separated accounts of revenue and expenditure". When being turned over to the treasury, item 27 "Revenue of Local Educational Surcharges" of section 01 "Revenue of Governmental Funds" of category 103 "Non-tax Revenue" of the "Governmental Revenue and Expenditure Classification Items" shall be filled out, and  correspondingly section 10 "Expenditure of Local Educational Surcharges" of category 103 "Education" shall be filled out for expenditures.

Expenditures needed by local taxation departments for collecting local educational surcharges shall be uniformly arranged by financial departments at the same level via the departmental budget; no commissions are allowed to be deducted or withdrawn from the revenue of local educational surcharges.

III. Local educational surcharges collected by Beijing Municipality shall be exclusively used for improving teaching conditions but rather for the payment of wages, benefits and bonuses of the teaching staffs..

IV. The aforesaid regulations shall come into force on January 1st, 2012. Your municipality shall make a good effort to enforce the collection of the local educational surcharges strictly according to relevant provisions, work out measures for administration of collection and use of local educational surcharges as quickly as possible, and report to the MOF for the record.

The reply is hereby given.

Ministry of Finance


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093


Tel: 61943289 - 8001