Decree of the People’s Government of Guizhou Province(125号令)

Decree of the People’s Government of Guizhou Province(125号令)

No. 125

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 41st meeting of the Standing Committee of the People’s Government of Guizhou Province on April the 11th, 2011, is hereby promulgated, and will take effect on the date of promulgation.

Provincial Governor：Zhao Kezhi

April 24th, 2011

Decision on Amending the Administrative Measures of Guizhou Province on Raising

Educational Funds of the People’s Government of Guizhou Province

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

1. “Local educational surcharges shall be collected at 1% of value-added tax, consumption tax, and business tax” as prescribed in Article 7 is amended to read “local educational surcharges shall be collected at 2% of value-added tax, consumption tax, and business tax”.
2. Article 8 is amended to read “National tax authorities shall collect educational surcharges and local educational surcharges together with value-added tax and consumption tax, issuing as collection voucher notes printed and produced by provincial national tax authorities, while local tax authorities shall collect educational surcharges and local educational surcharges together with business tax, issuing as collection voucher notes printed and produced by provincial local tax authorities”.
3. Article 14 is amended to read “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”.

This Decision shall be effective as of the date of promulgation and the Administrative Measures of Guizhou Province on Raising Educational Funds shall be amended accordingly in accordance with this Decision and promulgated anew.

Administrative Measures for Raising Educational Funds of Guizhou Province

(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, and 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.)

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 The 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 The people’s governments 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 The people’s governments 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 The 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 National tax authorities shall collect educational surcharges and local educational surcharges together with value-added tax and consumption tax, issuing as collection voucher notes printed and produced by provincial national tax authorities, while local tax authorities shall collect educational surcharges and local educational surcharges together with business tax, issuing as collection voucher notes printed and produced by provincial local tax authorities.

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

Article 10 The 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 The 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 The local people’s governments 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.

The 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 be effective as of July 1st, 1996.