Key Benefits:
(Adopted at the 13th ordinary meeting of the People's Government of Northern Province on 22 October 2003 [No. 8] of 25 October 2003] 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 and should be used for the development of compulsory education in accordance with the relevant provisions of the State to compensate for the inadequacy of the enterprise's funds to destabilize primary and secondary schools. 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. |
