Guizhou Province, Guizhou Provincial People's Government On The Revision Of The Decisions Of The Management Of Education Financing

Original Language Title: 贵州省人民政府关于修改《贵州省教育经费筹措管理办法》的决定

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201111/20111100353042.shtml

Guizhou province, Guizhou Provincial people's Government on the revision of the decisions of the management of education financing

    (April 11, 2011 at the 41st Executive meeting of Guizhou province through April 24, 2011, Guizhou Provincial people's Government announced come into force on the date of promulgation, 125th) province, Guizhou province people's Government decision on the financing of the education regulations read as follows: First, in the seventh "local education additional value-added tax, consumption tax and business tax 1% tax levy. "Modified to:" local education additional value-added tax, consumption tax and business tax 2% tax levy.

    ” Second, the article is changed to: "the national tax authority responsible for collecting value added tax, consumption tax levies on the extra charges of education and local education attached, used provincial state tax authorities published the collection voucher bills; where the tax authority is responsible for collecting sales tax levies on extra charges of education and local education attached, notes printed voucher use is imposed by provincial-level tax authorities.

    ” Third, the 14th amendment: "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, 100 Yuan more than 1000 Yuan fine for individuals.



    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: education financing management in Guizhou province (revised 2011)

    (20th of May 16, 1996, Guizhou province, announced on February 12, 2004, 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 on modification of administrative measures for the financing of education, the decision of the third 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.

    The 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 according to 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 national tax authority responsible for collecting value added tax, consumption tax levies on the extra charges of education and local education attached, used provincial state tax authorities published the collection voucher bills; where the tax authority is responsible for collecting sales tax levies on extra charges of education and local education attached, notes printed voucher use is imposed by provincial-level tax authorities.

    Nineth attach extra charges of education and local education shall pay value added tax, consumption tax and business tax when paid.

    Tenth place attached to education in the collection of additional education fees be charged when, over to the local Treasury, into the local budget management, and the collection of CC, educational administrative departments 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.

    The 12th 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, the unit shall be punishable by fines of less than 1000 Yuan and 30,000 yuan.

    100 Yuan more than 1000 Yuan fine for individuals.

    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. The 16th article of the rules take effect on July 1, 1996.