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Extra Charges Of Education, Hunan Province, And Local Education Surcharge Management

Original Language Title: 湖南省教育费附加和地方教育附加征收管理办法

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(Adopted by the 115th ordinary meeting of the Government of the Southern Province on 19 December 2007, No. 218 of the Order of the People's Government of the Southern Province of Lake Lakes on 31 December 2007 (Act of 1 January 2008)

Article 1 develops this approach in accordance with the State Department's provisional provisions on the collection of educational fees, the Southern Province's non-levant income management regulations and national provisions.
Article 2 units and individuals that pay value-added taxes, operating taxes, consumer taxes (hereinafter referred to as “three tax”) within the administrative region of the province should be paid in accordance with the actual payments of 3 per cent and 1.5 per cent of “three tax” taxes, respectively.
Article 3 adds that local education is not taxable by the Government. Education costs are added to the general budget management and local education is included in the budget management of the Fund.
Nothing in education costs may be allocated to the top education cause for inclusion in budgetary management.
Article 4
Education costs are supplemented by local tax authorities.
The cost of education is supplemented by local education and is administered in accordance with national provisions on value-added taxes, operating taxes and consumer taxes.
Article 5 adds to the cost of education and the addition of local education, and shall implement the following provisions:
(i) A unit for the development of a cheque and deduction, surrender and use of a “three tax” shall be accompanied by deductions, dying, escalating educational fees and local education gaps.
(ii) The value-added tax imposed by customs on imported products, consumption taxes, non-levant educational fees and local education.
(iii) Approval of deductions, exemptions and recuperation of “three tax” units and individuals in accordance with the provisions of the tax law, in accordance with the provisions of the National Removation, Removation, Removation and Rollition of Education.
Article 6.
Article 7. Provincial finance can be pooled by local education from all regions, mainly for the promotion of compulsory education in less developed regions of the economy, for example, the expenditure on compulsory education across the province and for addressing the imbalance in the development of compulsory education in rural and urban areas. The specific proportion is proposed by the provincial financial sector, which is followed by the approval of the Provincial Government.
Article 8 has been added to the amount of education and local education, which is due to the need to pay for the relief of “three taxes” under the law, and the local tax authorities have summarized the actual payments incurred and accompany the relevant documents to apply to the same financial sector for the process of refunding in accordance with the relevant provisions.
Article 9. Education costs are added and local education is added to the improvement of primary and secondary school conditions, the development of vocational education, the non-exploitation of salary benefits and awards for teachers, without being diverted.
Article 10 Education costs are added to local education and income and expenditure budgets, which are presented by the local education administration with a preliminary programme based on the actual situation and are reported to be implemented in the same financial sector and its non-levant income management, as approved by the prescribed procedures. Any sector and unit shall not adjust the cost of education to local education to the income and expenditure budget, if the special circumstances are to be adjusted, and shall be governed by the required procedures.
Article 11. In violation of the present approach, the self-recruitment, removal, removal or expansion of the scope of the collection and concealment, interception, misappropriation, placement of post-catch education fees and local education are supplemented by parent or equivalent finance, audit, inspection services are accountable to the relevant departments and are dealt with in accordance with the relevant legislation, regulations, regulations and regulations, such as the Financial Offences Punishment Regulations of the Department of State and the Lake Southern Province's Non-Inflation Regulations.
Article 12. This approach is implemented effective 1 January 2008. The additional application of the royalties for education in the southern province of the Lake, issued by the Government of the Southern Province on 1 July 1986 [1986]19, was repealed.