Hebei provincial people's Government on the revision of the Hebei province education additional provisions on the collection and use of management decisions
(February 24, 2010 at the 54th Executive meeting of Hebei province considered by people's Government of Hebei province, February 26, 2010  2nd published as of April 1, 2010), 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: A, fifth revised as follows: "local education attached to actual payment of value-added tax, consumption tax and business tax is based on the tax, levied at a ratio of 2%.
” Second, the article is revised as follows: "local education additional belonging to the Special Fund shall, in accordance with relevant regulations of the State for the development of compulsory education, improve conditions of primary and secondary school, to make up for insufficient separation of enterprise of primary and secondary school funding. No unit or individual may intercept or misappropriate funds.
This decision shall enter into force on April 1, 2010.
The Hebei province education surcharge corresponding amendments to regulations in accordance with this decision, republished.
Appendix: additional administrative provisions on the collection and use of local education, Hebei province, 2010 (revised)
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.
Article fourth Sino-foreign joint ventures, Chinese-foreign cooperative enterprises and foreign-funded enterprises not levy local education extra.
Customs levy on imported products, value-added tax, consumption tax and business tax, no taxes on local education surcharges.
Appended to the cigarette manufacturers halved the local education.
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 belonging to the Special Fund shall, in accordance with relevant regulations of the State for the development of compulsory education, improve conditions of primary and secondary school, to make up for insufficient separation of enterprise of primary and secondary school funding.
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.
11th attached to the violation of the provisions of article refuse to pay local education by the local tax authorities to be warned and ordered to pay overdue tax payments, in addition to outstanding local education additional outside, and a fine of up to 10,000 yuan.
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 administrative sanctions 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. 13th article of the regulations come into force on December 1, 2003. On December 29, 1995 by the province people's Government approved the General Office, the provincial government issued the notice on implementation measures for the higher surcharge is imposed by repealed simultaneously.