教育费附加按“新三税”税额计征今年２月７日国务院（国发明电〔１９９４〕２号）发出＂关于教育费附加征收问题的紧急通知＂，摘录如下：一、教育费附加以各单位和个人实际缴纳的增值税、营业税、消费税的税额为计征依据，附加率为３％……。二、教育费附加分别由国家税... Education surcharges calculated according to the “new three taxes” tax levy February 7 this year, the State Council (State Invention Electric 〔1994〕 2) issued an “additional notice on the issue of education surcharges”, an extract is as follows: First, the additional education fee The actual amount of VAT paid by business units and individuals, business tax and consumption tax is based on the tax rate of 3%. Second, the additional education costs from the state tax ...