Hebei Provincial People's Government On The Revision Of The Hebei Province Education Additional Provisions On The Collection And Use Of Management Decisions

Original Language Title: 河北省人民政府关于修改《河北省地方教育附加征收使用管理规定》的决定

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201108/20110800346594.shtml

Hebei provincial people's Government on the revision of the Hebei province education additional provisions on the collection and use of management decisions

    (January 28, 2011 Executive meeting of the Hebei provincial people's Government of 80th considered by people's Government of Hebei province, on February 9, 2011 [2011] the 4th release come into force on April 1, 2011), Hebei province people's Government decided to place education in Hebei province of additional administrative provisions on the collection and use of the following changes: An article by deleting the fourth, and third paragraph. Second to first, and be amended as: "Customs on imports of value-added tax and consumption tax is not levied school attached.

    "The fourth paragraph to the second paragraph. Second, the article is revised as follows: "local attached shall, in accordance with relevant regulations of the State of education for the development of compulsory education, improve conditions of primary and secondary school. No unit or individual may intercept or misappropriate funds.

    ”

    Three, 12th in the "administrative punishment" is amended as "punishment".

    In addition, the individual words have been modified.

    This decision shall enter into force on April 1, 2011.

    Additional provisions on the collection and use of management of local education, Hebei province, corresponding amendments shall be made according to this decision, republished.

    Report: Hebei province, the local educational administrative provisions on the collection and use of additional 2011 (revised)

    (October 25, 2003 provincial order [2003] 8th release on February 26, 2010, the Hebei provincial people's Government on modification of Hebei province decided to place additional administrative provisions on the collection and use of education amendment for the first time on January 28, 2011, the Hebei provincial people's Government on modification of local education in Hebei province decided to additional administrative provisions on the collection and use of the second amendment)

    First for increased education funding, promoting the development of education in the province, according to the relevant regulations of the State, this provision is enacted.

    Article within the administrative region of this province to pay value added tax, consumption tax and business tax units and individuals, apart from the provisions of this article fourth, and shall pay the school attached.

    Third people's Governments above the county level financial and administrative departments of education in accordance with their respective responsibilities, and is responsible for local education, additional use and management.

    Local tax authorities at all levels are responsible for additional collection of local education.

    Fourth article customs on imports of value-added tax and consumption tax is not levied school attached.

    Tax rebates because of the value-added tax, consumption tax and business tax relief, where the refund has been imposed should be attached to education.

    Fifth regional education attached to the actual payment of VAT based on the tax, consumption tax and business tax, levied at a ratio of 2%. Sixth place is imposed by the scope and standard of education is attached shall be in accordance with the regulations.

    Without authorization, no unit or individual is allowed to reduce or exempt school attached.

    Seventh additional local education by the value added tax, consumption tax and local tax, where the tax payer and additional education fees simultaneously.

    Collection of local educational requirements for additional, arranged in the provincial budget.

    Eighth place attached to education as provincial income, levied upon the spot over to the provincial Treasury, and incorporated into the provincial budget management.

    Additional specific measures for storage of local education, by province, fiscal authorities and the local tax authorities and the rules of Shijiazhuang branch development. Nineth place attached to education for development should be in accordance with the relevant provisions of the State compulsory education, improve conditions of primary and secondary school.

    No unit or individual may intercept or misappropriate funds.

    Tenth of audit institutions on local education additional collection, use, and management of, it shall carry out audit supervision.

    The 11th attached to the violation of the provisions of article refuse to pay local education, be warned by the local tax authorities, ordered to pay overdue payments, apart from the payment of outstanding local education attached, and a 10,000 yuan fine.

    12th section attached to the collection, use, and supervision and management of the local educational departments and units of the staff of any of the following acts shall be given disciplinary action constitutes a crime, the judicial organs shall investigate the criminal liability:

    (A) without additional duty reduction or exemption from local education;

    (B) intercept or misappropriate funds local education extra;

    (C) other acts of dereliction of duty, abuse of authority or engages in. The 13th article of the regulations come into force on December 1, 2003. On December 29, 1995 by the provincial people's Government approval, issued by the General Office of the provincial surcharge notification of implementation measures concerning the collection of higher education repealed at the same time.