(Adopted at the 41st ordinary meeting of the Government of the Honoural State, 11 April 2011, No. 125 of 24 April 2011, published from the date of publication)

The Government of the province has decided to amend the Education Financing Management Scheme in Hindu Province as follows:

In Article 7, “local education plus 1 per cent of value-added taxes, consumption taxes and operating taxes”. Amendments were made to “local education plus 2 per cent of value-added taxes, consumption taxes and operating taxes”.

Article 8 was amended to read: “The State tax authority is responsible for levying the educational fees attached to the value-added tax, consumables of consumption taxes plus local education, and the collection of tickets produced by the State tax authorities in the province; and local tax authorities are responsible for levying the educational fees attached to the taxation of the operation and the addition of local education, and the collection of tickets produced by local tax authorities.”

Article 14 was amended to read: “In violation of article 9 of this scheme, the tax authority shall be charged to the tax authorities for the period of time and receive a five-year lag of ten thousand yen; the unit shall be punished by a fine of more than 1000 dollars to the unit.”

This decision is implemented since the date of publication.

The Education Financing Management Scheme of the Honours Province was re-published following the consequential changes in this decision.

Annex: Methods for the management of the financing of education in Hindu Province (Amendments of 2011)

(Please No. 20 of 16 May 1996 of the People's Government of the State of Honour, in accordance with Decision No. 20 of 12 February 2004 on the revision of the Education Financing Management Scheme of the Honours Province, the first revision of the Decision of the Government of Honoural State to amend Partial Regulations of 4 August 2008, in accordance with the Revised Decision of the Government of the Honourable State of 24 April 2011 on the revision of the Education Financing Management Scheme of the Honours Province)

Article 1, in order to develop the cause of education, guarantees the stability and annual growth of the sources of education, which is based on the Education Act of the People's Republic of China, the Law on Education of the People's Republic of China, the Law on Education of the People's Republic of China and the relevant laws, regulations and regulations.

Article 2 units and individuals within the territorial administration should be subject to this approach.

Article 3 of this approach refers to financial allocations for education, the addition of educational fees, the addition of local education and other channels raised by law.

Article IV. Governments at all levels should establish institutions that finance the financing of education through financial allocations and multiple other channels, to increase funding for education on a year-by-year basis, to harmonize the cause of education with economic and social development. Expenditures for education at all levels of the people's Government are separate in the financial budget, in accordance with the principle of convergence of rights and financial rights.

Article 5 Governments at all levels should dedicate a proportion of each year to improve primary and secondary school conditions, from the funding allocated for urban maintenance.

Article 6. Governments at all levels should organize a proportion of education in poverty-reduction funding to support the development of poor areas, mainly for improving primary and secondary school conditions in rural areas.

Article 7. Education fees are added to 3 per cent of value-added taxes, consumption taxes and operating taxes, and local education is levyed by 2 per cent of value-added taxes, consumption taxes and operating taxes.

Article 8 State tax authorities are responsible for the collection of educational fees attached to value-added taxes, the addition of royalties and local education, the collection of tickets produced by national tax authorities in the province; and local tax authorities are responsible for the collection of educational fees and local education attached to the taxation and the collection of tickets produced by local tax authorities in the province.

Article 9. The addition of educational fees and local education shall be paid in conjunction with the payment of value-added taxes, consumption taxes and operating taxes.

Article 10. Local education is charged in conjunction with the collection of educational fees, donated into the local treasury, incorporated into local budget management, and condoned to the secondary education administration.

The additional requirements for the collection of educational fees are provided by the same financial sector through budgetary expenditure arrangements; additional requirements for local education are charged with the same financial sector through the Fund's budget expenditure arrangements.

Article 11. Education costs are added to local education to improve school conditions in primary and secondary schools and cannot be allocated to the top education cause.

Article 12. The Government of the communes should ensure that the proportion of funds allocated to rural education is less than 50 per cent, but not including teachers' salaries, when funding is allocated for rural education.

The executive branch of Article 13 shall establish a sound financial system and an audit system, dedicated to management, regularly publish income and expenditure on a regular basis to the financial sector in the payment of accounting statements and end-of-year accounts.

The sectors such as education, finance, tax, audit, inspection and agriculture conduct oversight inspections of the financing, management and use of education, in accordance with their respective responsibilities.

Article 14. In violation of article 9 of this scheme, the tax authorities are responsible for the period of time to which they are paid and receive a five-year lag of lags on a day-to-day basis, with a fine of up to 3,000 dollars for units. Individuals are fined up to $100,000.

Article 15. In the context of the financing, management and use of education, in favour of private fraud, corruption, negligence, abuse of power, is not an offence and administrative disposition is granted to the competent and other direct responsible persons directly responsible.

Article 16 is implemented effective 1 July 1996.