(Adopted at the 80th ordinary meeting of the Government of the Northern Province, held on 28 January 2011, by Decree No. [2011] of 9 February 2011, by the People's Government Order No. 4 of the Northern Province of the River

The Northern Province People's Government has decided to amend the following provisions for local education in Northern Province:

Delete article 4, paragraph 1, paragraph 3. Paragraph 2 was replaced with paragraph 1 and amended to read: “The value-added tax and consumer taxes imposed on imported products do not cover local education”. Paragraph 4 was replaced with paragraph 2.

Article 9 amends to read: “The addition of local education shall be used in the development of compulsory education in accordance with the relevant provisions of the State and improve the conditions of primary and secondary schools. No unit or person shall be permitted to be retained or transferred.”

Amendments to “administrative disposal” in Article 12.

In addition, individual languages were revised.

This decision has been implemented effective 1 April 2011.

The Northern Province of the River is released by a consequential amendment to this decision.

Annex: Local education in the North River Province is accompanied by the use management provisions (amended in 2011)

(Please No. [2003] of 25 October 2003]

Article 1 promotes the development of education in the province in order to increase funding for local education and to establish this provision in accordance with relevant national provisions.

Article 2 units and individuals that pay value-added taxes, consumption taxes and operating taxes within the administrative regions of the province should be added to local education, in addition to the provisions of article IV of this provision.

Article 3

Local tax authorities are responsible for the collection of local education.

Article IV. Customs adds no local education to the value-added tax and consumer taxes imposed on imported products.

Refunds of taxes due to the relief of value-added taxes, consumption taxes and operating taxes should be returned at the same time to local education that has been collected.

Article 5

Article 6 No unit or individual shall be allowed to dispense or free from local education.

Article 7. Local education adds to the location of taxpayers with value-added taxes, consumption taxes and operating taxes.

An additional requirement for local education is made available in the provincial fiscal budget.

Article 8. Local education is added as a provincial income and has been collected to the provincial treasury and incorporated into provincial budget management.

Local education is supplemented by a specific credit line, developed by the provincial fiscal sector with the local tax authorities in the province and the China People's Bank's stones centre.

Article 9. Local education should be accompanied by improvements in primary and secondary school conditions, in accordance with the relevant provisions of the State. No unit or person shall be permitted to be retained or transferred.

Article 10. The collection, use and management of local education by an auditor shall be carried out in accordance with the law.

Article 11, in violation of this provision, rejects the addition of local education, which is warned by local tax authorities for the duration of the period of time, has not been paid, with the addition of the unpaid local education and a fine of one million dollars.

Article 12 Staff members who collect, use and monitor the management of local education are one of the following acts, which are lawfully disposed of; constitute crimes and are criminally prosecuted by the judiciary:

(i) Removal or exclusion from local education;

(ii) Secrete or misappropriation of local education;

(iii) Other acts of negligence, abuse of authority, favouring private fraud.

Article 13 On 29 December 1995, the Proclamation on the Exposure of Higher Education, which was approved by the Government of the Provincial People and issued by the Office of the Provincial Government, was repealed.