征收教育费附加是国家扩大地方教育经费来源，加快发展地方教育事业的一项重要措施。自１９９４年以来，教育费附加一律按“增值税、消费税、营业税”３％的比例征收，分别与“三税”同时缴纳。但由于是非主体税种，有关要机构对教育费附加重视不够，由此形成了“渗漏、管涌、 The collection of education surcharges is an important measure for the state to expand the sources of local education funding and speed up the development of local education. Since 1994, education surcharges will be levied at a rate of 3% of “value-added tax, consumption tax and business tax”, and will be paid separately at the same time as the “three taxes”. However, due to the non-principal taxes, the relevant agencies did not pay enough attention to the education surcharges, which led to the formation of "leakage, piping,