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（英）

Decree of the People’s Government of Guizhou Province

No. 145

Decision of the People’s Government of Guizhou Province on Amending the Administrative Measures of Guizhou Province on Raising Educational Funds was adopted at the 15th meeting of the Standing Committee of the People’s Government of Guizhou Province on November the 17th, 2013, is hereby promulgated, and will take effect on the date of promulgation.

Governor Chen Min’er

December the 5th, 2013

Decision of the People’s Government of Guizhou Province on Amending the Administrative Measures of Guizhou Province on Raising Educational Funds

As decided by the People’s Government of Guizhou Province, the Administrative Measures of Guizhou Province on Raising Educational Funds is amended as follows:

Article 8 is amended to read: “Local tax authorities shall collect educational surcharges and local educational surcharges.

The collection of educational surcharges and local educational surcharges together with value-added tax and consumption tax shall be entrusted to national tax authorities, issuing as collection voucher notes printed and produced by provincial national tax authorities.”

This Decision shall take effect on the date of promulgation.

The Administrative Measures of Guizhou Province on Raising Educational Funds shall be amended accordingly in accordance with this Decision and promulgated anew.

Administrative Measures of Guizhou Province for Raising Educational Funds

(These Measures were promulgated by Order No. 20 of the People’s Government of Guizhou Province on May 16, 1996, amended for the first time in accordance with the Decision of the People’s Government of Guizhou Province on Amending the Administrative Measures of Guizhou Province on Raising Educational Funds on February 12, 2004, amended for the second time in accordance with the Decision of the People’s Government of Guizhou Province on Amending and Repealing Some Rules and Regulations on August 4th, 2008, amended for the third time in accordance with the Decision of the People’s Government of Guizhou Province on Amending the Administrative Measures of Guizhou Province on Raising Educational Funds on April 24th, 2011, and amended for the fourth time in accordance with the Decision of the People’s Government of Guizhou Province on Amending the Administrative Measures of Guizhou Province on Raising Educational Funds on December 5th, 2013.)

Article 1 These Measures are formulated under the Education Act of the People’s Republic of China, Compulsory Education Act of the People’s Republic of China, relevant laws and regulations, and in light of specific conditions of Guizhou Province for the purpose of developing educational business and ensuring the stable sources and annual increase of educational funds.

Article 2 These Measures apply to any and all units and individuals that are within the administrative area of Guizhou Province.

Article 3 In these Measures, unless the context otherwise requires, educational funds means financial allocation used for education, educational surcharges and local educational surcharges, as well as funds lawfully raised through other channels.

Article 4 Local people’s governments at all levels shall establish a mechanism for the raising of educational funds with financial allocation as the main source and supplemented by other multiple channels, annually increase educational funds, and coordinate educational business with economic and social development. The expenditure of educational funds by the people’s governments at all levels shall be listed in separate items in financial budget subject to the principle of integrating authority of office with financial power.

Article 5 Local people’s government at all levels shall appropriate certain portion of the arranged urban maintenance and construction funds to improve the operating conditions of primary schools and middle schools.

Article 6 Local people’s government at all levels shall appropriate certain portion of poverty alleviation funds to support and develop the educational business of poverty-stricken areas, mainly used to improve the operating conditions of rural primary schools and middle schools.

Article 7 Educational surcharges shall be collected at 3% of value-added tax, consumption tax, and business tax, while local educational surcharges shall be collected at 2% of value-added tax, consumption tax, and business tax.

Article 8 Local tax authorities shall collect educational surcharges and local educational surcharges.

The collection of educational surcharges and local educational surcharges together with value-added tax and consumption tax shall be entrusted to national tax authorities, issuing as collection voucher notes printed and produced by provincial national tax authorities.

Article 9 Educational surcharges and local educational surcharges shall be paid together with value-added tax, consumption tax, and business tax.

Article 10 Local educational surcharges shall be collected together with educational surcharges, paid into local national treasury under local budget management, the collection and payment of which shall be reported to the administrative department of education at the same level.

The funds necessary for the collection of educational surcharges shall be arranged by the department of finance at the same level through budget outlay, while funds necessary for the collection of local educational surcharges shall be arranged by the department of finance at the same level through fund budget.

Article 11 Educational surcharges and local educational surcharges shall be used to improve the operating conditions of primary schools and middle schools, which shall not be used to offset or replace appropriation for educational business.

Article 12 Local people’s government at the county level shall ensure that, in arranging rural educational funds, the proportion of various funds used for rural educational funds under transfer payment according to reform of rural taxation expenses specified by the state and Guizhou province shall be no less than 50%, not including teachers’ salaries.

Article 13 Administrative department of education shall establish and improve accounting system and audit system for the educational funds raised under these Measures, which is to be managed under special accounts and employed for exclusive use, report the accounting statements and year-end settlement periodically to the department of finance, and periodically release the income and expenses to the public.

Departments of education, finance, taxation, audit, supervision, and agriculture shall, subject to their respective duties, supervise and examine the raising, management and use of educational funds.

Article 14 Whoever violates Article 9 of these Measures shall be ordered by tax authorities to make payment within a prescribed time limit, in addition to an overdue fine of 5% thereof on a daily basis; if failing to do so, in the case of a unit, a fine of not less than 1,000 yuan nor more than 30,000 yuan shall be imposed, or, in the case of an individual, a fine of not less than 100 yuan nor more than 1,000 yuan shall be imposed.

Article 15 The directly liable person-in-charge and other directly liable persons shall, if seeking private interests, embezzling public funds, accepting bribes, neglecting duties, or abusing power in the raising, management and use of educational funds but no crime is constituted, be liable for administrative sanction.

Article 16 These Measures shall take effect on July the 1st, 1996.

贵州省人民政府关于修改《贵州省教育经费筹措管理办法》的决定

省政府令145号

《贵州省人民政府关于修改〈贵州省教育经费筹措管理办法〉的决定》已经2013年11月7日省人民政府第15次常务会议通过，现予公布，自公布之日起施行。

省长 陈敏尔

2013年12月5日

贵州省人民政府关于修改《贵州省教育经费筹措管理办法》的决定

省人民政府决定对《贵州省教育经费筹措管理办法》作如下修改：将第八条修改为：“地方税务机关负责征收教育费附加和地方教育附加。随增值税、消费税附征的教育费附加和地方教育附加委托国家税务机关代为征收，征收凭证使用省国家税务机关印制的票据。”本决定自公布之日起施行。

《贵州省教育经费筹措管理办法》根据本决定作相应修改后重新公布。

贵州省教育经费筹措管理办法

(1996年5月16日省人民政府令第20号公布 根据2004年2月12日《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》第一次修订根据2008年8月4日《贵州省人民政府修改废止部分规章的决定》第二次修订根据2011年4月24日《贵州省人民政府关于修改〈贵州省教育经费筹措管理办法〉的决定》第三次修订根据2013年12月5日《贵州省人民政府关于修改〈贵州省教育经费筹措管理办法〉的决定》第四次修订)

第一条 为了发展教育事业，保证教育经费来源稳定和逐年增长，根据《中华人民共和国教育法》、《中华人民共和国义务教育法》和有关法律、法规，结合本省实际，制定本办法。

第二条 本省行政区域内的单位和个人，均应当遵守本办法。

第三条 本办法所称教育经费，是指用于教育的财政拨款、教育费附加、地方教育附加以及其他渠道依法筹集的资金。

第四条 各级人民政府应当建立以财政拨款为主、其他多种渠道筹措教育经费的体制，逐年增加教育经费，使教育事业与经济社会发展相协调。各级人民政府的教育经费支出，按照事权和财权相统一的原则，在财政预算中单独列项。

第五条 各级人民政府应当从安排的城市维护建设资金中，每年划出一定的比例用于改善中小学办学条件。

第六条 各级人民政府应当从扶贫资金中安排一定比例扶持发展贫困地区的教育事业，主要用于改善农村中小学办学条件。

第七条 教育费附加按增值税、消费税和营业税税额的3%征收，地方教育附加按增值税、消费税和营业税税额的2%征收。

第八条 地方税务机关负责征收教育费附加和地方教育附加。

随增值税、消费税附征的教育费附加和地方教育附加委托国家税务机关代为征收，征收凭证使用省国家税务机关印制的票据。

第九条 教育费附加和地方教育附加应当在缴纳增值税、消费税和营业税时一并缴纳。

第十条 地方教育附加在征收教育费附加时一并收取，缴入地方国库，纳入地方预算管理，并将征缴情况抄送同级教行政部门。

征收教育费附加所需经费，由同级财政部门通过预算支出安排;征收地方教育附加所需经费，由同级财政部门通过基金预算支出安排。

第十一条 教育费附加和地方教育附加，用于改善中小学办学条件，不得抵顶教育事业拨款。

第十二条 县级人民政府在安排农村教育经费时，应当确保国家和省确定的农村税费改革转移支付各项资金用于农村教育经费的比例不低于50%，但不包含教师工资。

第十三条 教育行政部门对依照本办法筹措的教育经费，应当建立健全财务制度和审计制度，专款专用，专项管理，定期向财政部门报送会计报表和年终决算，定期公布收支情况。

教育、财政、税务、审计、监察、农业等部门按照各自的职责，对教育经费的筹措、管理和使用情况进行监督检查。

第十四条 违反本办法第九条规定的，由税务机关责令其限期交纳，并按日加收万分之五的滞纳金;逾期仍不交纳的，对单位处以1000元以上3万元以下罚款，对个人处以100元以上1000元以下罚款。

第十五条 在教育经费筹措、管理和使用工作中，徇私舞弊、贪污受贿、玩忽职守、滥用职权，尚不构成犯罪的，对直接负责的主管人员和其他直接责任人员依法给予行政处分。

第十六条 本办法自1996年7月1日起施行。