Guizhou Provincial people's Government on amending management measures of Guizhou provincial education financing decisions (amended in 2013)
(15th of November 7, 2013, Guizhou Provincial Executive meeting by people's Government of Guizhou province, December 5, 2013 to 145th, published since December 5, 2013) province, Guizhou province people's Government decision on the financing of the education regulations read as follows:
The article is changed to: "local tax authority responsible for levying extra charges of education and local education extra. With value added tax, consumption tax levies on additional education fees attaching a delegate to the State administration of taxation and local education authorities on behalf of levy, collection of vouchers used provincial state tax authorities published by the paper.
This decision shall come into force as of the date of.
The Guizhou provincial education financing regulations announced under this decision be revised accordingly.
Appendix: administrative measures for the financing of education, Guizhou province, 2013 (revised) (Announced on February 12, 2004, 20th of May 16, 1996 province Guizhou province, the Guizhou Provincial people's Government on the revision of decisions of the administrative measures for the financing of the education amendment for the first time on August 4, 2008, the Guizhou Provincial people's Government decision to modify the partial regulations of abolition second revised April 24, 2011, Guizhou province, the Guizhou Provincial people's Government to amend decision III of the administrative measures for the financing of the education amendment
December 5, 2013, Guizhou province, the Guizhou Provincial people's Government on modification of education financing and management decided to approach the Fourth Amendment)
First in order to develop education, ensure stable and increasing education funding, according to the People's Republic of China Law on education and the People's Republic of China compulsory education law and other relevant laws and regulations, combined with the facts of the province, these measures are formulated.
Article II units and individuals within the administrative area of the province, shall abide by these measures.
Education funding in these measures in article, refers to the financial allocation for education, additional education fees, local education additional legally raised funds and other sources. Article people's Governments at all levels should establish financial allocations, other channels of raising educational funds system, increased funding for education, making education and coordinated economic and social development.
Government spending on education at all levels, in accordance with the principle of unity of power and financial power, listed separately in the budget.
V people's Governments at various levels shall, in the arrangement of city maintenance and construction fund, set aside a certain proportion of each year for improving conditions of primary and secondary school.
Sixth people's Governments at various levels shall arrange a certain percentage from the funds support the development of education in poor areas, mainly for improving the conditions of rural primary and secondary school.
Seventh additional education fees by value added tax, consumption tax and business tax 3% tax levy, local education additional value-added tax, consumption tax and business tax 2% tax levy.
Eighth place is imposed by the tax authorities responsible for extra charges of education and local education extra.
With value added tax, consumption tax levies on additional education fees attaching a delegate to the State administration of taxation and local education authorities on behalf of levy, collection of vouchers used provincial state tax authorities published by the paper.
Nineth attach extra charges of education and local education shall pay value added tax, consumption tax and business tax when paid. Tenth place education attached to levy additional education fees be charged when, over to the local Treasury, into the local budget management and collection of CC of educational administration at the same level.
Required to levy extra charges of education funds arranged by the financial sector through budget expenditures; imposed additional requirements of local education, arranged by the financial sector through the Fund's budget spending.
11th extra charges of education and local education attached, for the improvement of primary and secondary school conditions, shall not be arriving in education funding.
12th the County in rural education funding, should ensure that national and provincial identification of rural tax and fee reform in transfer payments of funds for rural education funding ratio of not less than 50%, but does not include teachers ' salaries.
13th education administrative departments in accordance with this approach the financing of expenditure on education, shall establish a sound financial system and audit system, earmarks, special management, and submit financial reports regularly to the financial sector and year-end accounts, regularly publish income and expenditure.
Education, finance, taxation, auditing and monitoring, agriculture and other sectors in accordance with their respective responsibilities, on the financing of the education, management, and use of supervision and inspection.
14th in violation of the provisions of article Nineth, the taxation authorities shall order its deadline to pay, and five out of 10,000 late fee charge by the day; if not paid, fined a maximum of 1000 Yuan and 30,000 yuan for units, individuals sentenced to between 100 Yuan more than 1000 Yuan fine.
15th article in the financing and management of education and work, favoritism, corruption, bribery, dereliction of duty and abuse of power, does not constitute a crime, the managers directly responsible and other persons directly responsible shall be given administrative sanctions. 16th article of the rules take effect on July 1, 1996.