(Summit No. 54 of the Government of the Northern Province of the River 24 February 2010 to consider the publication, effective 1 April 2010, of the Decree No. [2010] of the People's Government of the Northern Province of the River 26 February 2010]

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

Article 5 amends as follows: “The local education is based on the actual payment of value-added taxes, consumption taxes and taxes on business.”

Article 9 amends as follows: “The local education is accompanied by earmarked funds and should be used in accordance with the relevant national provisions for the development of compulsory education, the improvement of primary and secondary school conditions to compensate for the inadequacy of the enterprise's funds for the removal of primary school attendance. No unit or person shall be permitted to be retained or transferred.”

This decision is implemented effective 1 April 2010.

The local education in the northern province of the River is subject to a consequential revision to this decision.

Annex: Additional regulations for the use of local education in the northern province of the River (as amended)

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 adds to local education for joint ventures in the form of joint ventures, business and foreign investment enterprises.

Customs adds to the value-added taxes imposed on imported products, consumption taxes and operating taxes.

Local education is added to the reduction of cigarette production enterprises.

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 is accompanied by earmarked funds, which should be used in the development of compulsory education in accordance with the relevant provisions of the State, to improve school attendance at primary and secondary schools, and to compensate for the inadequacy of the enterprise's disposal of primary school attendance. 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 and are subject to administrative disposition by law; constitute crimes and are held by the judiciary in accordance with the law:

(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.