计算偷税额应包括教育费附加张静朝１９９２年９月４日全国人大常委会通过的《关于惩治偷税、抗税犯罪的补充规定》第一条规定：“偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚又偷税的，处三年以下有期徒刑或者拘... The calculation of tax evasion shall include the education surcharge. Zhang Jingcha The Article 1 of the Supplementary Provisions on Punishing Tax Evasion and Anti-tax Crime passed by the Standing Committee of the National People’s Congress on September 4, 1992 stipulates: "The amount of tax evasion accounts for more than 10% of the tax payable And if the amount of tax evasion is over 10,000 yuan, or if tax evasion is given by the tax authorities for second administrative punishment and tax evasion, he shall be sentenced to not more than three years of fixed-term imprisonment or arrest ...