Guizhou Province, Guizhou Provincial People's Government On The Revision Of The Decisions Of The Management Of Education Financing

Original Language Title: 贵州省人民政府关于修订《贵州省教育经费筹措管理办法》的决定

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(January 19, 2004 Guiyang municipal people's Government consideration at the 14th General meeting on February 12, 2004, Guiyang municipal people's Government, the 73rd release come into force on April 1, 2004) Guizhou Provincial people's Government for decision on the Guizhou provincial education funding regulations be amended as follows: first, adjust the article to the article, and be amended as: "funding for education in these measures refers to funding for education, urban education surcharges, Additional legally raised funds and other sources of local education. "Second, fifth article is revised as follows:" people's Governments at all levels shall, in the arrangement of city maintenance and construction fund, set aside a certain proportion of each year for improving conditions of primary and secondary school. "Third, sixth revised as follows:" people's Governments at various levels shall arrange a certain percentage from the funds support the development of education in poor areas, mainly for improving the conditions of rural primary and secondary school.
    "Seventh four, be modified to:" city education surcharge on value-added tax, consumption tax and business tax 3% tax levy, levied on cigarettes, Sino-foreign joint ventures, Sino-foreign joint venture, wholly-owned foreign enterprises not levy. Local education additional value-added tax, consumption tax and business tax 1% tax levy, levied on cigarettes, Sino-foreign joint ventures, Sino-foreign joint venture, wholly-owned foreign enterprises not levy.
    "Five, the article is changed to:" city education surcharge and additional local tax of local education departments are responsible for collection. City education surcharge is imposed by local tax authorities special bills printed; collection of local education additional government funds of the provincial financial Department of printed paper. "Six, the article is changed to:" the city education surcharge and education attached shall pay the value-added tax, consumption tax and business tax when paid.
    "Seven, delete the tenth, 11th, 12th, 13th.
    Eight, the modify the 14th to: "local education in conjunction with the city education surcharge is imposed by additional charge, paid into the local Treasury, into the local budget management, and the collection of CC, educational administrative departments at the same level. City education surcharge is imposed by requirements, arranged by the financial sector through budget expenditures; imposed additional requirements of local education, arranged by the financial sector through the Fund's budget spending.
    "Nine, by deleting article 15th. Ten articles, and the 16th is amended as: "city education surcharge and education attached to improving conditions of primary and secondary school, shall not be arriving in education funding. "Under article XI of the 17th is revised as follows:" people's Governments at the county level in the arrangement of funding for education in rural areas, should ensure that national and provincial identification of rural tax and fee reform in transfer payments of funds for rural education funding ratio of not less than 50%, but does not include teachers ' salaries.
    "12, by deleting article 18th. 20th article 13, be modified to: "violation of the provisions of article Nineth, paid by the local tax authorities order the deadline, and five out of 10,000 late fee charge by the day; if not paid, up to 300 yuan and 30,000 yuan fine.
    "14, by deleting article 21st.
    In addition, the individual words have been modified and modified articles ordinal was adjusted accordingly.

    This decision shall enter into force on April 1, 2004 the administrative measures for the financing of education, Guizhou province, according to this decision and consequential amendment, republished. Attached: Guizhou province education funding financing management approach (2004 amendment this) (May 16, 1996 Guizhou Province Government makes 20th, released according to February 12, 2004 Guizhou Province Government on amendment straddling Guizhou province education funding financing management approach of decided Amendment) first article to development education career, guarantee education funding source stable and yearly growth, according to People's Republic of China education method, and People's Republic of China compulsory education method and about legal, and regulations,
    Combined with the facts of the province, these measures are formulated.
    Article II units and individuals within the administrative area of the province, shall abide by these measures.
    Education funding in these measures in article, refers to the financial allocation for education, urban education surcharges, local education additional legally raised funds and other sources.
    Article people's Governments at all levels should establish financial allocations, other channels of raising educational funds system, increased funding for education, making education and coordinated economic and social development.
    Government spending on education at all levels, in accordance with the principle of unity of power and financial power, listed separately in the budget.
    V people's Governments at various levels shall, in the arrangement of city maintenance and construction fund, set aside a certain proportion of each year for improving conditions of primary and secondary school.
    Sixth people's Governments at various levels shall arrange a certain percentage from the funds support the development of education in poor areas, mainly for improving the conditions of rural primary and secondary school.
    Article seventh city education surcharge on value-added tax, consumption tax and business tax 3% tax levy, levied on cigarettes, Sino-foreign joint ventures, Sino-foreign joint venture, wholly-owned foreign enterprises not levy.
    Local education additional value-added tax, consumption tax and business tax 1% tax levy, levied on cigarettes, Sino-foreign joint ventures, Sino-foreign joint venture, wholly-owned foreign enterprises not levy.
    Article eighth urban education surcharges attached by the local tax authorities and local education is responsible for collecting.
    City education surcharge is imposed by local tax authorities special bills printed; collection of local education additional government funds of the provincial financial Department of printed paper.
    Nineth city education surcharge and education attached shall pay value added tax, consumption tax and business tax when paid.
    Tenth place education in conjunction with the city education surcharge is imposed by additional charge, paid into the local Treasury, into the local budget management, and the collection of CC, educational administrative departments at the same level.
    City education surcharge is imposed by requirements, arranged by the financial sector through budget expenditures; imposed additional requirements of local education, arranged by the financial sector through the Fund's budget spending.
    11th city education surcharge and education attached to improving conditions of primary and secondary school, shall not be arriving in education funding.
    12th the County in rural education funding, should ensure that national and provincial identification of rural tax and fee reform in transfer payments of funds for rural education funding ratio of not less than 50%, but does not include teachers ' salaries.
    13th education administrative departments in accordance with this approach the financing of expenditure on education, shall establish a sound financial system and audit system, earmarks, special management, and submit financial reports regularly to the financial sector and year-end accounts, regularly publish income and expenditure.
    Education, finance, taxation, auditing and monitoring, agriculture and other sectors in accordance with their respective responsibilities, on the financing of the education, management, and use of supervision and inspection.
    14th in violation of the provisions of article Nineth, paid by the local tax authorities order the deadline, and five out of 10,000 late fee charge by the day; if not paid, up to 300 yuan and 30,000 yuan fine.
    15th article in the financing and management of education and work, favoritism, corruption, bribery, dereliction of duty and abuse of power, does not constitute a crime, the managers directly responsible and other persons directly responsible shall be given administrative sanctions.
                                  16th article of the rules take effect on July 1, 1996.