Local surtax on corporate income tax ( Derrama); 公司所得税地方附加。
In accordance with the provisions of the State Council, the local people's governments at various levels shall levy a surtax for education, which shall be used mainly for compulsory education. 地方各级人民政府按照国务院的规定,在城乡征收教育事业费附加,主要用于实施义务教育。