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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(December 19, 2007, Hunan provincial people's Government, the 115th Executive meeting on December 31, 2007, Hunan provincial people's Government announced order No. 218, come into force on January 1, 2008) first levying extra charges of education under the State Council provisional regulations, the Hunan provincial non-tax income Management Ordinance and the relevant regulations of the State, these measures are formulated.
    Article within the administrative region of this province to pay value-added tax, business tax and consumption tax (hereinafter "three tax") units and individuals shall be paid according to actual "three taxes" tax 3% and 1.5% at the same time paying extra charges of education and local education extra. Third additional education fees, additional government non-tax revenue of local education.
    Extra charges of education into the general budget management, local education extra into the Fund's budget management.
    Shall not be extra charges of education attached budget, local education management against the top education funding.
    Fourth financial Department of the people's Governments above the county level shall be responsible for additional education fees, additional revenues and expenditures of local education management work.
    Extra charges of education, local education attached by the local tax authorities levied.
    Additional education surcharges, local education administration in accordance with the national regulations on value-added tax, business tax and consumption tax.
    Fifth levy extra charges of education, local educational attached, shall implement the following provisions: (a) handled on behalf of open invoices and withheld or paid, collected "three tax" unit should be withheld or paid, levying extra charges of education, local education gap added.
    (B) the Customs and value-added tax and consumption tax on imports, not to levy extra charges of education, local education extra.
    (C) in accordance with the approval of the tax reduction, exemption or enlistment "three tax" reduction, exemption and the enlistment of the units and individuals, in accordance with national collection, exempted or enlistment extra charges of education shall apply.
    Sixth additional education surcharges paid by enterprises, local education, all sales revenue (or revenue) payments. Article seventh provincial financial departments from around the collection of additional concentration in a certain proportion of local education, mainly to help the economically underdeveloped areas of compulsory education and compulsory education in the province focused on project expenditures, as well as solve the problem of unbalanced development of urban and rural compulsory education.
    Specific percentage recommended by the provincial financial Department, submitted to the provincial people's Government for approval before implementation.
    Eighth has imposed additional warehousing education surcharges, local education, for relief in accordance with law "three tax" need to be paid back by the local tax authorities total actual amount paid back and attach the relevant documents, in accordance with the relevant provisions applying to the financial sector for return procedures.
    Nineth education surcharges, local education attached to improving teaching facilities and school conditions, develop vocational education, and may not be used for staff wages and benefits and bonuses shall not be diverted to any other use. Tenth additional education surcharges, local education budgets, according to preliminary proposal put forward by local educational administrative departments, financial sector and its institutions according to the prescribed procedures for approval of non-tax revenue management issued after implementation.
    No Department or unit may adjust education surcharges, additional revenues and expenditures of local education budgets, when special circumstances needed to adjust, according to prescribed procedures.
    11th article violation this approach provides, unauthorized enlistment, and reduction, and exemption or expanded levy range and hide, and interception, and misappropriated, and sat received sat support education fee additional, and place education additional of, by superior or sibling financial, and audit, and monitored sector with about sector ordered its corrected, and by State financial violations punishment disposition Ordinance and Hunan province non-tax income Management Ordinance, related legal, and regulations of provides for processing. 12th these measures come into force on January 1, 2008.
                                Hunan provincial people's Government of Hunan Government issued July 1, 1986 [1986]19, issued by the Hunan province educational surtax is imposed by implementation measures be repealed simultaneously.