On August 28, 2026, China's Ministry of Finance released a draft of the Local Surcharge Tax Law for public comment, proposing to merge the urban construction tax, the education surcharge, and the local education surcharge into a single local surcharge tax, with a unified tax rate set at 11% to 13%.
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李老师不是你老师TG
2026-10-04 06:36 · 🖼 8月28日，财政部公布《中华人民共和国地方附加税法（征求意见稿）》，拟将现行城市维护建设税、教育费附加和地方教育附加合并为“地方附加税”，税率统一设...
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一税两费合成地方附加税 是否会影响税负水平
2026-10-07 16:51 · 税率方面，地方附加税实行11%至13%的幅度税率。具体适用税率的确定和调整，由省、自治区、直辖市人民政府在11%至13%的税率幅度内提出
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China's Ministry of Finance Seeks Public Comment on Local Surcharge Tax Law, Proposing to Merge Three Levies and Unify Tax Rate
2026.08.28 · Official claim
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